基于现代系统思考的企业内部控制创新研究
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摘要
本文在国内外现有的内部控制和相关学科研究成果的基础上,利用西方现代系统思考的理论与方法,开展企业内部控制创新研究。
首先,回顾了内部控制理论发展的几个主要阶段,并对近年来国内外内部控制理论进行了追踪研究和评价。以本世纪行为科学的人性假设和管理范式的创新作为契机,以组织比喻的变迁为启示,借鉴系统思考的最新研究成果,运用多种现代系统思考的方法,突破传统的内部控制理论研究的局限,指出内部控制理论创新的可行性,提出了基于现代系统思考的企业内部控制开放系统的观念。其次,从传统的内部控制本身和企业内部控制相关理论和方法的传统假设的局限以及组织和社会经济环境的变迁,指出过时的相关理论(假设)已成为企业内部控制理论与实践发展的桎梏,说明内部控制系统创新的必要性。再次,在比较研究了现行几个主要国家内部控制框架的基础上,借用新的系统思考方法,提出并阐明了基于现代系统思考的企业内部控制的框架。同时探讨了在超越内部环境的社会环境下,强化系统本身的内部控制与适应环境挑战的企业风险管理的关系及依据,指出内部控制与企业风险管理是同一事物的两个不同侧面,提出企业风险控制的措施。最后,以21世纪组织的假设和现代企业理论的人性假设为基础进行分析,依据软系统思考的方法,提出对不同的人进行不同的管理的人性化的企业内部控制系统,以软控制补充硬控制,并阐明具体的设计和实施方法,对现有的内部控制理论进行有益的补充,从而建立与企业成功相联系的内部控制系统。
As is known to all, scientific theory can direct practice, wrong theory interfere in practice activities, it can lead practice to wrong path. It’s no exception for enterprises internal control theory. Currently, internal control has become hot research problem for theory, political and business circle. On the contrary, in our country‘public company itself has a lower degree knowledge for internal control’and there is not any improvement due to‘Accounting Law’,‘internal accounting controlling regulations’(Yang Xiongsheng,2007); The SOX Law has passed 5years, there is a lot of dispute about it . This article attempts to use varied new systems thinking methods based on systems thinking, according to new paradigm related theory crossing over some subjects as premises to research the innovation for a series problems of enterprise internal control, my purpose aimed at clarifying, supplement and refining current internal control theory, to serve the practice of enterprise internal control better.
First, this paper reviews and comments on the relevant domestic and international internal control research documents throughout this area, points out traditional business enterprise internal control theories based on the theoretical premises and research methods were so influenced by ages deeply that limits innovation and development of contemporary internal control theories, and puts forward the necessary nature to innovate internal control theory. The paper uses the new paradigm of management, organization hypothesis, human hypothesis and make use of the new development of the modern systems thinking theories and methods conceive the theory foundation on the enterprise internal control systems to overcome the weakness of traditional single visual angle and single research method of the business enterprise internal control, this removes internal control theories research obstacle. Thus, this will have certain innovation value to enterprise internal control theories foundation and method.
Secondly, By using the new development of relevant academics theories I afresh define the concept of enterprise internal control system and system boundary, put forward the concept of the internal control social system, and points out the scope of the enterprise internal control must make a breakthrough about the area of the enterprise‘internal’. Enterprise internal control system is an open system. Based on new management paradigm, the scope of enterprise internal control should break the premise of traditional internal scope. From the early stage of management to learn,‘all the traditional assumptions led to one conclusion: The inside of organization is the domain of management.’“When the large organization first arose—with the business enterprise , around 1870, this assumption that management’s domain is the inside of organization originally made sense—or at least can be explained—its continuation makes no sense whatever.”new management paradigm is“management’concern and management’responsibility are everything that affects the performance of the institution’s and its results—whether inside or outside, whether under the institution’s control or totally beyond it.”from this point we can infer the following conclusion: Regardless the enterprise can control or have no control , as long as everything that affects the performance of the institution’s and its results—whether inside or outside, whether under the institution’s control or totally beyond it is the scope of the enterprise internal control. Furthermore, after this paper abandon dated of management assumption and the organization assumption, it puts forward the new business enterprise internal control boundary, characteristic, and expands the connotation of the internal control concept, Puts forward an internal control system shouldn't only focus on cost, activity and process, it should pay more attention to the softer side of human ethical value and various relationship under extensive environment, puts forward the view of establishment the internal control social system governed by enterprise and government together.
The third, after analyzing current domestic and international internal control framework, the paper put forward an enterprise internal control framework based on contemporary systems thinking. The paper puts forward the two additional objectives of internal control systems, which are the sustainability of enterprise and behavior for all stakeholders responsibly from the point on interaction of enterprise, government and audit profession, this three main interest group as the premises. This enriches traditional internal control objectives within framework, and links enterprise internal control systems to the business success indirectly.
On the other hand the paper puts forward human factors neglected by hard systems thinking in long term in the established internal control framework in the past to see personnel as one of the important factors in the new framework. Replaced COSO’s internal environment by environment under the new framework, this builds up a good foundation to clarify the relationship between internal control and enterprise risk management and strategic management.
Enterprise internal control systems based on contemporary systems thinking should have a whole nature. To Judge a whole nature have a very important principle: it should studies on relevant factors which related to those problem to be resolved, it is not from the starting points on the man-made boundary due to function in our organizations or the systems, the new framework should have certain positive effect to build up the enterprise internal control standards.
The fourth, According to complex theories of contemporary systems thinking by analyzing internal and external environment the paper puts forward enterprise internal control and enterprise risk management is the two different sides on the same thing, they are equal in system scope. The traditional internal control neglect the risk related people, Standard operating procedures is also only focus on internal process risk,while internal control from a risk-based perspective requires improving the sense of traditional internal control. Internal control’s theory and practice demonstrate that strengthen the softer side of internal control. It becomes more and more important to control the risk focused on people.
System is not only adaptive with environment simply according to the complex theory, while it is evolving and changing together by responding each other. Any a system environment includes many other systems that join the evolving process. Such as enterprise internal control system and social monitoring systems. Traditional internal control emphasize the passive adaptation side with environment, it dose not pay more attention environment with regard how to evolve together to carry on risk management positively. The complex theory requires that enterprise internal control system should intensify risk control. Thus, the paper’s suggestions is to strengthen research on enterprise risk management theory and studies on the way to deal with risk control; and develop the culture of enterprise risk management in order to achieve the perfect effectiveness in internal control.
The system is always existed in certain environment, so there is an adaptive relationship between system and environment, however because of system and environment both constant changing this often break system and environment a previous adaptive relationship. When system adapts to the environment, it can be exist in the environment, when system can’t adapts to the environment force it to evolve continuously. The enterprise exists between the world, facing the environment can be divided into two major types, generally speaking internal environment and external environment. Work environment include physical environment and the relationship among the people. To improve internal environment is to improve corporation government first, and to focus on the risk based on people. As for enterprise external uncontrollable environment factors, enterprise must rely on enterprise risk management to dissolve risk and to obtain opportunities. Enterprise risk control for the interaction between internal and external environment must match or coordinate with mutually in corporation government, strategic management, organization structure and internal control.
Last, the paper puts forward the viewpoint to establish and implement internal control system focused on people by designing a softer side of internal control to supplement current hard control, by improving Control Self-Assessment method to measure humanization internal control system, by focusing on people to broke traditional misunderstanding for internal control, this is necessary to supplement current internal control theories and rectify the system weak segment.
Control is much more than internal check, it is not the more tighter the more better either, it doesn't solve problems by more punishment. Certainly it does not let things drift, while it should reserve the essence of a traditional internal control as foundation to rectify defects which is coherent to the system. :To stir up and release the person's aggressive which is neglected for long time, in the meanwhile to pay more attention to monitoring the person's opportunism, and to manage various risk relation with people.
Humanized internal control systems is a useful complement for traditional internal control systems, its differences between traditional internal control systems lies in:
1. It was thought that the employee is our properties. To promote communication between managers with employee by increasing in linking the manager up employee in order to stir up the employee's work enthusiasm and innovation spirit, and to encourage the existence of different standpoint, and to give employee development and improving the power of create new meanings.
2. It ensures all employees participate in enterprise internal control systems at all levels, and let the study become main melody. Don't let employee feel his "Class is so high" or "so important" that need not participate in.
3. It focuses on encouraging employee by themselves seriously, stir up a wisdom, intelligent and ability , in the meantime carry out a soft control combine with Control Self-Assessment, lower internal control cost, raise the employee's master's sense of responsibility.
4. It stresses on learning of organization, and pay attention to make use of employee collective intelligence, enterprise will gain all competition superiority.
5. It focuses on the risks based on people though Designing and testing soft control.
To improve internal control the system has no destination forever, only when established assumptions and premises in enterprise internal control theories are on the right basis, and in the meantime to use a various new systems thinking method can it break current predicament in internal control theories and practice. To implement overall risks control and to coordinate business enterprise system and social monitoring system together, then the internal control can come out misunderstanding, Furthermore this can realize the targets of enterprise internal control, the success of enterprise, and harmonization of the whole society, otherwise only emphasizing single method or single visual view or any party’s interest alone will result lower effects in the whole society. This also has apocalyptic meaning to government section in establishment internal control rules and standards.
首先,回顾了内部控制理论发展的几个主要阶段,并对近年来国内外内部控制理论进行了追踪研究和评价。以本世纪行为科学的人性假设和管理范式的创新作为契机,以组织比喻的变迁为启示,借鉴系统思考的最新研究成果,运用多种现代系统思考的方法,突破传统的内部控制理论研究的局限,指出内部控制理论创新的可行性,提出了基于现代系统思考的企业内部控制开放系统的观念。其次,从传统的内部控制本身和企业内部控制相关理论和方法的传统假设的局限以及组织和社会经济环境的变迁,指出过时的相关理论(假设)已成为企业内部控制理论与实践发展的桎梏,说明内部控制系统创新的必要性。再次,在比较研究了现行几个主要国家内部控制框架的基础上,借用新的系统思考方法,提出并阐明了基于现代系统思考的企业内部控制的框架。同时探讨了在超越内部环境的社会环境下,强化系统本身的内部控制与适应环境挑战的企业风险管理的关系及依据,指出内部控制与企业风险管理是同一事物的两个不同侧面,提出企业风险控制的措施。最后,以21世纪组织的假设和现代企业理论的人性假设为基础进行分析,依据软系统思考的方法,提出对不同的人进行不同的管理的人性化的企业内部控制系统,以软控制补充硬控制,并阐明具体的设计和实施方法,对现有的内部控制理论进行有益的补充,从而建立与企业成功相联系的内部控制系统。
As is known to all, scientific theory can direct practice, wrong theory interfere in practice activities, it can lead practice to wrong path. It’s no exception for enterprises internal control theory. Currently, internal control has become hot research problem for theory, political and business circle. On the contrary, in our country‘public company itself has a lower degree knowledge for internal control’and there is not any improvement due to‘Accounting Law’,‘internal accounting controlling regulations’(Yang Xiongsheng,2007); The SOX Law has passed 5years, there is a lot of dispute about it . This article attempts to use varied new systems thinking methods based on systems thinking, according to new paradigm related theory crossing over some subjects as premises to research the innovation for a series problems of enterprise internal control, my purpose aimed at clarifying, supplement and refining current internal control theory, to serve the practice of enterprise internal control better.
First, this paper reviews and comments on the relevant domestic and international internal control research documents throughout this area, points out traditional business enterprise internal control theories based on the theoretical premises and research methods were so influenced by ages deeply that limits innovation and development of contemporary internal control theories, and puts forward the necessary nature to innovate internal control theory. The paper uses the new paradigm of management, organization hypothesis, human hypothesis and make use of the new development of the modern systems thinking theories and methods conceive the theory foundation on the enterprise internal control systems to overcome the weakness of traditional single visual angle and single research method of the business enterprise internal control, this removes internal control theories research obstacle. Thus, this will have certain innovation value to enterprise internal control theories foundation and method.
Secondly, By using the new development of relevant academics theories I afresh define the concept of enterprise internal control system and system boundary, put forward the concept of the internal control social system, and points out the scope of the enterprise internal control must make a breakthrough about the area of the enterprise‘internal’. Enterprise internal control system is an open system. Based on new management paradigm, the scope of enterprise internal control should break the premise of traditional internal scope. From the early stage of management to learn,‘all the traditional assumptions led to one conclusion: The inside of organization is the domain of management.’“When the large organization first arose—with the business enterprise , around 1870, this assumption that management’s domain is the inside of organization originally made sense—or at least can be explained—its continuation makes no sense whatever.”new management paradigm is“management’concern and management’responsibility are everything that affects the performance of the institution’s and its results—whether inside or outside, whether under the institution’s control or totally beyond it.”from this point we can infer the following conclusion: Regardless the enterprise can control or have no control , as long as everything that affects the performance of the institution’s and its results—whether inside or outside, whether under the institution’s control or totally beyond it is the scope of the enterprise internal control. Furthermore, after this paper abandon dated of management assumption and the organization assumption, it puts forward the new business enterprise internal control boundary, characteristic, and expands the connotation of the internal control concept, Puts forward an internal control system shouldn't only focus on cost, activity and process, it should pay more attention to the softer side of human ethical value and various relationship under extensive environment, puts forward the view of establishment the internal control social system governed by enterprise and government together.
The third, after analyzing current domestic and international internal control framework, the paper put forward an enterprise internal control framework based on contemporary systems thinking. The paper puts forward the two additional objectives of internal control systems, which are the sustainability of enterprise and behavior for all stakeholders responsibly from the point on interaction of enterprise, government and audit profession, this three main interest group as the premises. This enriches traditional internal control objectives within framework, and links enterprise internal control systems to the business success indirectly.
On the other hand the paper puts forward human factors neglected by hard systems thinking in long term in the established internal control framework in the past to see personnel as one of the important factors in the new framework. Replaced COSO’s internal environment by environment under the new framework, this builds up a good foundation to clarify the relationship between internal control and enterprise risk management and strategic management.
Enterprise internal control systems based on contemporary systems thinking should have a whole nature. To Judge a whole nature have a very important principle: it should studies on relevant factors which related to those problem to be resolved, it is not from the starting points on the man-made boundary due to function in our organizations or the systems, the new framework should have certain positive effect to build up the enterprise internal control standards.
The fourth, According to complex theories of contemporary systems thinking by analyzing internal and external environment the paper puts forward enterprise internal control and enterprise risk management is the two different sides on the same thing, they are equal in system scope. The traditional internal control neglect the risk related people, Standard operating procedures is also only focus on internal process risk,while internal control from a risk-based perspective requires improving the sense of traditional internal control. Internal control’s theory and practice demonstrate that strengthen the softer side of internal control. It becomes more and more important to control the risk focused on people.
System is not only adaptive with environment simply according to the complex theory, while it is evolving and changing together by responding each other. Any a system environment includes many other systems that join the evolving process. Such as enterprise internal control system and social monitoring systems. Traditional internal control emphasize the passive adaptation side with environment, it dose not pay more attention environment with regard how to evolve together to carry on risk management positively. The complex theory requires that enterprise internal control system should intensify risk control. Thus, the paper’s suggestions is to strengthen research on enterprise risk management theory and studies on the way to deal with risk control; and develop the culture of enterprise risk management in order to achieve the perfect effectiveness in internal control.
The system is always existed in certain environment, so there is an adaptive relationship between system and environment, however because of system and environment both constant changing this often break system and environment a previous adaptive relationship. When system adapts to the environment, it can be exist in the environment, when system can’t adapts to the environment force it to evolve continuously. The enterprise exists between the world, facing the environment can be divided into two major types, generally speaking internal environment and external environment. Work environment include physical environment and the relationship among the people. To improve internal environment is to improve corporation government first, and to focus on the risk based on people. As for enterprise external uncontrollable environment factors, enterprise must rely on enterprise risk management to dissolve risk and to obtain opportunities. Enterprise risk control for the interaction between internal and external environment must match or coordinate with mutually in corporation government, strategic management, organization structure and internal control.
Last, the paper puts forward the viewpoint to establish and implement internal control system focused on people by designing a softer side of internal control to supplement current hard control, by improving Control Self-Assessment method to measure humanization internal control system, by focusing on people to broke traditional misunderstanding for internal control, this is necessary to supplement current internal control theories and rectify the system weak segment.
Control is much more than internal check, it is not the more tighter the more better either, it doesn't solve problems by more punishment. Certainly it does not let things drift, while it should reserve the essence of a traditional internal control as foundation to rectify defects which is coherent to the system. :To stir up and release the person's aggressive which is neglected for long time, in the meanwhile to pay more attention to monitoring the person's opportunism, and to manage various risk relation with people.
Humanized internal control systems is a useful complement for traditional internal control systems, its differences between traditional internal control systems lies in:
1. It was thought that the employee is our properties. To promote communication between managers with employee by increasing in linking the manager up employee in order to stir up the employee's work enthusiasm and innovation spirit, and to encourage the existence of different standpoint, and to give employee development and improving the power of create new meanings.
2. It ensures all employees participate in enterprise internal control systems at all levels, and let the study become main melody. Don't let employee feel his "Class is so high" or "so important" that need not participate in.
3. It focuses on encouraging employee by themselves seriously, stir up a wisdom, intelligent and ability , in the meantime carry out a soft control combine with Control Self-Assessment, lower internal control cost, raise the employee's master's sense of responsibility.
4. It stresses on learning of organization, and pay attention to make use of employee collective intelligence, enterprise will gain all competition superiority.
5. It focuses on the risks based on people though Designing and testing soft control.
To improve internal control the system has no destination forever, only when established assumptions and premises in enterprise internal control theories are on the right basis, and in the meantime to use a various new systems thinking method can it break current predicament in internal control theories and practice. To implement overall risks control and to coordinate business enterprise system and social monitoring system together, then the internal control can come out misunderstanding, Furthermore this can realize the targets of enterprise internal control, the success of enterprise, and harmonization of the whole society, otherwise only emphasizing single method or single visual view or any party’s interest alone will result lower effects in the whole society. This also has apocalyptic meaning to government section in establishment internal control rules and standards.
引文
① COSO 是美国研究内部控制的发起组织(The Committee of Sponsoring Organization of the Treadway Commission,US)的缩写。COSO 是一个自愿的私人组织,由美国注册会计师协会(AICPA)、美国会计学会(AAA)、财务经理协会(FEI)、内部审计师协会(IIA)及管理会计师协会(IMA)组成。于 1992 年发布了内部控制整体框架(Internal Control-Integrated Framework)。
② 参见(英)迈克尔??C?杰克逊,高飞、李萌译.系统思考——适于管理者的创造性整体论.北京:中国人民大学出版社,2005 年第 1 版,第 5 页。
③ 参见 Gray, R..2002.Of messiness, systems and sustainability: Towards a more social and environmental finance and accounting. In British Accounting Review,p.357-370.
④参见汤云为:“论社会主义企业的内部会计控制”,《审计研究资料》,1983 年,第 5 期。
⑤ 转引自郑石桥等编著《现代企业内部控制系统》,上海:立信会计出版社,2000 年第 1 版,第 1页。
⑥参见冯淑萍主编《简明会计词典》,北京:中国财政经济出版社 2002 年版,第 529 页。
⑦转引自阎金锷、陈关亭:《内部控制评价应用》,中国人民大学出版社,1998 年第 1 版,第 11 页。
⑧转引自张宜霞:《内部控制——基于企业本质的研究》,中国财政经济出版社,2004 年第 1 版,第 5 页。
⑨转引自:Lawrence A.Cunningham . The Appeal and Limits of Internal Controls to Fight Fraud, Terrorism, Other Ills. The Journal of Corporation Law. Winter 2004.vol.29. Issue 2.P. 281.
⑩ 同上,P. 282.
11 同上。P283.
12参见加拿大特许会计师协会的控制指南:Guidance on Control (1995), Canadian Institute of Chartered Accountants, Canada。
13参见(美)彼得?德鲁克:《21 世纪的管理挑战》,机械工业出版社,2006 年第1版,第 27 页。
14参见内部控制指南(Internal Control: Guidance for Directors on the Combined Code(1999), Institute of Chartered Accountants in England and Wales, UK)
15转引自李心合:《内部控制:从财务报告导向到价值创造导向》,会计研究,2007( 4),第 56 页。
16 参见(英)迈克尔??C?杰克逊著,高飞、李盟译:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年1版,第 13 页。
17参见钱学森等《组织管理技术——系统工程》,载《文汇报》,1978 年 9 月 27 日。
18参见王军:《加快健全我国企业内控标准体系和会计师事务所内部治理机制》,会计研究,2006(9)第 3 页。
19 参见[英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第 1 版,第 13 页。
20 PAIB 是美国企业专业会计师(委员会)(the Professionl Accountants in Business) Committee 的缩写。
21The Turnbull Report. Guidance for Directors on the Combined Code. ICAEW, London ,1999.
22 SEC 为美国证券交易委员会的缩写。
23 参见 COSO 框架第 69 页。
24 参见简明社会科学词典编辑委员会编:《简明社会科学词典》,上海:上海辞书出版社,1982年第 1 版,第 1032 页。
25参见郭晶洁:《防范会计舞弊有问必答》,经济科学出版社,2006 年第 1 版,第 37 页。
26参见于玉林:《现代会计理论——会计系统论、会计信息论与会计控制论》,经济科学出版社,2004 年第 1 版,第 467 页。
27参见王军《加快健全我国企业内部控制标准体系和会计师事务所内部治理机制》,会计研究,2006年,第 9 期,第 3 页。
28参见中国社会科学院语言研究所词典编辑室编:《现代汉语词典》,修订本,商务印书馆,1996年第 1 版,485 页。
29参见中国成本研究会编:《企业内部控制原理、经验与操作》企业内部控制高层研讨会文集,中国财政经济出版社,2002 年第 1 版,第 53 页。
30参见赵保卿:《内部控制设计与运行》,经济科学出版社,2005 年第 1 版,第 71 页。
31 同上。
32 我想对系统思考作一个解释。系统思考是一个古老的观念,利用之解决管理问题的最早尝试大约始于第二次世界大战期间,应用系统思考的早期的方法适合于处理某些具有确定性的问题,系统思考者一直寻求为物质系统、设计的系统建立模型,但是对于有目的的人类活动,这些方法在涉及具有各种不同观点、并且经常彼此意见不同的人参与的复杂问题时,就会力不从心,从而发现这种方法的局限性。硬系统方法因从一个角度来审视组织曾一度遭到批评(参见heckland,1981)。当硬系统思考遇到异常的挑战时,20 世纪 80 年代和 90 年代系统思考从不同学科借用许多思想和概念而获得了极大的发展,作为一门跨学科的学问变得成熟起来。软系统思考方法论表明:可以将不同的系统方法视为相互补充而非彼此竞争,系统方法的多样化(详见本章的后面的论述)表明解决各种不同的问题能力的增强。结合应用多种不同的现代系统思考方法、运用相关学科的相关理论的新范式构思企业内部控制理论创新是本文的一个重要部份。
33参见(美)彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第28 页。
34同上。
35参见《简明社会科学词典》编辑委员会编:《简明社会科学词典》,上海辞书出版社,1982 年第1版,第 361 页。
36 [美]彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战,机械工业出版社》,2006 年第 1 版,第 12页。
37 参见(美)斯蒂芬?P?罗宾撕著,毛蕴诗主译:《管理学原理》,2004 年第 1 版,东北财经大学出版社,第 295。
38 [美]彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第 12页。
39参见(美)彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第13 页。
40参见杨雄胜:《内部控制理论面临的困境及其出路》,会计研究,2006 年第 2 期,第 54 页。
41 硬系统思考是切克兰德(1981)为在第二次世界大战期间及其结束稍后的一段时期内发展起来的、解决现实世界问题的各种系统方法给出的统称。与这个名词联系最紧密的是运筹学、系统分析、系统工程。
42 参见[英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第 1 版,第 130 页。
43 转引自:[英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年版,第 205 页。
44转引自:杨先举著:《老子管理学》,中国人民大学出版社,2005 年第 1 版,第 251 页。
44 同上。
45 参见杨雄胜、李翔等于 2007 年发表关于《中国内部控制的社会认同度研究》的文章,得出:“我国内部控制的社会认同度普遍较低”的结论。
46 参见 Lawrence A. Cnuuingham (2004)的关于《内部控制在反击欺诈,恐怖主义和其他罪恶的吸引力和局限性》一文中得出的“内部控制和审计是有帮助的,但天生具有局限性,因而合情合理地使用是可取的,同样可取的是我们不应对其期望太多”的悲观结论。
47 COSO 内部控制框架经历了三次大的变化:自 1992 年提出《内部控制-整体框架》包含五个要素,三个目标;随着经营环境的变化,风险的增加,在 2004 年提出了《企业风险管理-整体框架》,要素由五个扩展为 8 个,增加了一个战略目标。其中把控制环境改为内部环境,反而缩小了风险管理的视野。2007 年 9 月又发布了《内部控制监督指南》讨论稿,主张仍以 1992 年的框架为基础,阐述如何更好地发挥监督要素的作用,而不是按 2004 年的框架。这其中的道理耐人寻味。另外,其在 2006 年提出的原则也仅就财务报告方面而言,与 COCO 和南非 The King Report 相比较过于狭窄。
48加拿大 COCO 的《控制指南》和南非的 The King Report,它们更多地借用了相关学科的新理论,令人耳目一新。
49参见 [美]彼得?德鲁克:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第 6 页。
50同上。
51同上
52 转引自财务经理协会网站 www.ioma.com/FIN, FEI 为 Financial Executives International 的缩写。
53 新《会计法》(2000 年 7 月 1 日正式实施)要求“各单位应当建立、健全本单位内部会计监督制度”,并把这一规定作为单位负责人必须承担的会计法律责任之一。
54 财政部在 2001 年颁布了这两个基本规范后,一直到 2006 年还颁布了“货币资金”、“采购与付款”、“销售与收款”、“成本费用”、“工程项目”、“固定资产”、“存货”、“筹资”、“对外投资”、“担保”等一系列用于指导全国各单位开展内部控制建设的规范性文件。
55转引自 Professional Accounting in Business Committee’s Information Paper, August 2006, Internal Controls-A Review of Current Developments, p.4-5.www.ifac. org.
56 转引自李心合:《内部控制:从财务报告导向到价值创造导向》,会计研究,2007(4),第 57-58页。
57参见 [美]彼得?圣吉:《第五项修炼——学习型组织的艺术与实务》,郭进隆译,杨硕英审校,上海三联书店,1998 年第 2 版,第 430 页。
58 参见[美]彼得?德鲁克著:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第 28 页。
59参见杨雄胜:《内部控制的性质与目标:来自演化经济学的观点》,会计研究,2006(11),第 47页。
60 参见 The Turnbull Report. Guidance for Directors on the Combined Code. ICAEW, London, 1999.
61 转引自谢志华:《内部控制、公司治理、风险管理:关系与整合》,会计研究 2007(10),第 38页。
62 同上,第 39 页。
63 PAIB 是企业专业会计师(the Professionl Accountants in Business) Committee 的缩写,是服务于国际会计师联盟委员会的会员团体,PAIB 由世界范围的 100 多万专业会计师组成,他们服务于商业、工业、公共部门、教育以及非营利部门等。
64参见 [英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第 1 版,第 110 页。
65本节参考了葛家澍:《葛家澍文集》,中国财政经济出版社,2005 年第 1 版,第 524 页;第 527-530页。
66本节参考了美国《亚洲华尔衡日报》2004 年 2 月 18 日文章,题:亚洲需要一种风险管理文化(作者 欧内斯特?凯珀)。原载《参考消息》2004 年 2 月 24 日。
67参见杨先举:《老子管理学》,中国人民大学出版社,2005 年第 1 版,第 251 页。
68此节参考了(美)托马斯?汉科和理查德?施马伦奇《管理的现在和未来》,北京:中国劳动保障出版社,2005 年第 1 版,第 65 页。
69参见徐广林,邢彦文:《行为科学基础》,吉林人民出版社,1994 年第1版,第 233-234 页。
70同上,第 234-235 页。
71 参见赵保卿:《内部控制设计与运行》,经济科学出版社,2005 年第 1 版,第 71 页。
72 同上。
73 参见(英)迈克尔??C?杰克逊著,高飞,李萌译:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第1版,第 123 页。
74参见孙班军、朱燕空,薛智:《论全面风险管理与公司治理》,第三届公司治理国际研讨会论文集,天津:南开大学商学院内部印刷, 2005年(下册),第 1052 页。
75转引自彼得?克里斯原著,谢得高编译:《问题管理——从关于发现到有效解决》,金城出版社,2004 年第 1 版,第 158 页。
76转引自彼得?克里斯原著,谢得高编译:《问题管理——从关于发现到有效解决》,金城出版社,2004 年第 1 版,第 190 页。
77托马斯?J?彼得斯,罗伯特?H?沃夫曼:《成功之路——美国最佳管理企业的经验》,中国对外翻译出版公司,1985 年第 1 版,第 56 页。
78杨雄胜:《内部控制理论面临的困境及其出路》,会计研究,2006(2),第 58 页。
79 参见 CHARLES STURT UNIVERSITY.2002.ACC100,Study Guide, P.5
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② 参见(英)迈克尔??C?杰克逊,高飞、李萌译.系统思考——适于管理者的创造性整体论.北京:中国人民大学出版社,2005 年第 1 版,第 5 页。
③ 参见 Gray, R..2002.Of messiness, systems and sustainability: Towards a more social and environmental finance and accounting. In British Accounting Review,p.357-370.
④参见汤云为:“论社会主义企业的内部会计控制”,《审计研究资料》,1983 年,第 5 期。
⑤ 转引自郑石桥等编著《现代企业内部控制系统》,上海:立信会计出版社,2000 年第 1 版,第 1页。
⑥参见冯淑萍主编《简明会计词典》,北京:中国财政经济出版社 2002 年版,第 529 页。
⑦转引自阎金锷、陈关亭:《内部控制评价应用》,中国人民大学出版社,1998 年第 1 版,第 11 页。
⑧转引自张宜霞:《内部控制——基于企业本质的研究》,中国财政经济出版社,2004 年第 1 版,第 5 页。
⑨转引自:Lawrence A.Cunningham . The Appeal and Limits of Internal Controls to Fight Fraud, Terrorism, Other Ills. The Journal of Corporation Law. Winter 2004.vol.29. Issue 2.P. 281.
⑩ 同上,P. 282.
11 同上。P283.
12参见加拿大特许会计师协会的控制指南:Guidance on Control (1995), Canadian Institute of Chartered Accountants, Canada。
13参见(美)彼得?德鲁克:《21 世纪的管理挑战》,机械工业出版社,2006 年第1版,第 27 页。
14参见内部控制指南(Internal Control: Guidance for Directors on the Combined Code(1999), Institute of Chartered Accountants in England and Wales, UK)
15转引自李心合:《内部控制:从财务报告导向到价值创造导向》,会计研究,2007( 4),第 56 页。
16 参见(英)迈克尔??C?杰克逊著,高飞、李盟译:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年1版,第 13 页。
17参见钱学森等《组织管理技术——系统工程》,载《文汇报》,1978 年 9 月 27 日。
18参见王军:《加快健全我国企业内控标准体系和会计师事务所内部治理机制》,会计研究,2006(9)第 3 页。
19 参见[英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第 1 版,第 13 页。
20 PAIB 是美国企业专业会计师(委员会)(the Professionl Accountants in Business) Committee 的缩写。
21The Turnbull Report. Guidance for Directors on the Combined Code. ICAEW, London ,1999.
22 SEC 为美国证券交易委员会的缩写。
23 参见 COSO 框架第 69 页。
24 参见简明社会科学词典编辑委员会编:《简明社会科学词典》,上海:上海辞书出版社,1982年第 1 版,第 1032 页。
25参见郭晶洁:《防范会计舞弊有问必答》,经济科学出版社,2006 年第 1 版,第 37 页。
26参见于玉林:《现代会计理论——会计系统论、会计信息论与会计控制论》,经济科学出版社,2004 年第 1 版,第 467 页。
27参见王军《加快健全我国企业内部控制标准体系和会计师事务所内部治理机制》,会计研究,2006年,第 9 期,第 3 页。
28参见中国社会科学院语言研究所词典编辑室编:《现代汉语词典》,修订本,商务印书馆,1996年第 1 版,485 页。
29参见中国成本研究会编:《企业内部控制原理、经验与操作》企业内部控制高层研讨会文集,中国财政经济出版社,2002 年第 1 版,第 53 页。
30参见赵保卿:《内部控制设计与运行》,经济科学出版社,2005 年第 1 版,第 71 页。
31 同上。
32 我想对系统思考作一个解释。系统思考是一个古老的观念,利用之解决管理问题的最早尝试大约始于第二次世界大战期间,应用系统思考的早期的方法适合于处理某些具有确定性的问题,系统思考者一直寻求为物质系统、设计的系统建立模型,但是对于有目的的人类活动,这些方法在涉及具有各种不同观点、并且经常彼此意见不同的人参与的复杂问题时,就会力不从心,从而发现这种方法的局限性。硬系统方法因从一个角度来审视组织曾一度遭到批评(参见heckland,1981)。当硬系统思考遇到异常的挑战时,20 世纪 80 年代和 90 年代系统思考从不同学科借用许多思想和概念而获得了极大的发展,作为一门跨学科的学问变得成熟起来。软系统思考方法论表明:可以将不同的系统方法视为相互补充而非彼此竞争,系统方法的多样化(详见本章的后面的论述)表明解决各种不同的问题能力的增强。结合应用多种不同的现代系统思考方法、运用相关学科的相关理论的新范式构思企业内部控制理论创新是本文的一个重要部份。
33参见(美)彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第28 页。
34同上。
35参见《简明社会科学词典》编辑委员会编:《简明社会科学词典》,上海辞书出版社,1982 年第1版,第 361 页。
36 [美]彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战,机械工业出版社》,2006 年第 1 版,第 12页。
37 参见(美)斯蒂芬?P?罗宾撕著,毛蕴诗主译:《管理学原理》,2004 年第 1 版,东北财经大学出版社,第 295。
38 [美]彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第 12页。
39参见(美)彼得?德鲁克,朱雁斌译:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第13 页。
40参见杨雄胜:《内部控制理论面临的困境及其出路》,会计研究,2006 年第 2 期,第 54 页。
41 硬系统思考是切克兰德(1981)为在第二次世界大战期间及其结束稍后的一段时期内发展起来的、解决现实世界问题的各种系统方法给出的统称。与这个名词联系最紧密的是运筹学、系统分析、系统工程。
42 参见[英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第 1 版,第 130 页。
43 转引自:[英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年版,第 205 页。
44转引自:杨先举著:《老子管理学》,中国人民大学出版社,2005 年第 1 版,第 251 页。
44 同上。
45 参见杨雄胜、李翔等于 2007 年发表关于《中国内部控制的社会认同度研究》的文章,得出:“我国内部控制的社会认同度普遍较低”的结论。
46 参见 Lawrence A. Cnuuingham (2004)的关于《内部控制在反击欺诈,恐怖主义和其他罪恶的吸引力和局限性》一文中得出的“内部控制和审计是有帮助的,但天生具有局限性,因而合情合理地使用是可取的,同样可取的是我们不应对其期望太多”的悲观结论。
47 COSO 内部控制框架经历了三次大的变化:自 1992 年提出《内部控制-整体框架》包含五个要素,三个目标;随着经营环境的变化,风险的增加,在 2004 年提出了《企业风险管理-整体框架》,要素由五个扩展为 8 个,增加了一个战略目标。其中把控制环境改为内部环境,反而缩小了风险管理的视野。2007 年 9 月又发布了《内部控制监督指南》讨论稿,主张仍以 1992 年的框架为基础,阐述如何更好地发挥监督要素的作用,而不是按 2004 年的框架。这其中的道理耐人寻味。另外,其在 2006 年提出的原则也仅就财务报告方面而言,与 COCO 和南非 The King Report 相比较过于狭窄。
48加拿大 COCO 的《控制指南》和南非的 The King Report,它们更多地借用了相关学科的新理论,令人耳目一新。
49参见 [美]彼得?德鲁克:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第 6 页。
50同上。
51同上
52 转引自财务经理协会网站 www.ioma.com/FIN, FEI 为 Financial Executives International 的缩写。
53 新《会计法》(2000 年 7 月 1 日正式实施)要求“各单位应当建立、健全本单位内部会计监督制度”,并把这一规定作为单位负责人必须承担的会计法律责任之一。
54 财政部在 2001 年颁布了这两个基本规范后,一直到 2006 年还颁布了“货币资金”、“采购与付款”、“销售与收款”、“成本费用”、“工程项目”、“固定资产”、“存货”、“筹资”、“对外投资”、“担保”等一系列用于指导全国各单位开展内部控制建设的规范性文件。
55转引自 Professional Accounting in Business Committee’s Information Paper, August 2006, Internal Controls-A Review of Current Developments, p.4-5.www.ifac. org.
56 转引自李心合:《内部控制:从财务报告导向到价值创造导向》,会计研究,2007(4),第 57-58页。
57参见 [美]彼得?圣吉:《第五项修炼——学习型组织的艺术与实务》,郭进隆译,杨硕英审校,上海三联书店,1998 年第 2 版,第 430 页。
58 参见[美]彼得?德鲁克著:《21 世纪的管理挑战》,机械工业出版社,2006 年第 1 版,第 28 页。
59参见杨雄胜:《内部控制的性质与目标:来自演化经济学的观点》,会计研究,2006(11),第 47页。
60 参见 The Turnbull Report. Guidance for Directors on the Combined Code. ICAEW, London, 1999.
61 转引自谢志华:《内部控制、公司治理、风险管理:关系与整合》,会计研究 2007(10),第 38页。
62 同上,第 39 页。
63 PAIB 是企业专业会计师(the Professionl Accountants in Business) Committee 的缩写,是服务于国际会计师联盟委员会的会员团体,PAIB 由世界范围的 100 多万专业会计师组成,他们服务于商业、工业、公共部门、教育以及非营利部门等。
64参见 [英]迈克尔??C?杰克逊著:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第 1 版,第 110 页。
65本节参考了葛家澍:《葛家澍文集》,中国财政经济出版社,2005 年第 1 版,第 524 页;第 527-530页。
66本节参考了美国《亚洲华尔衡日报》2004 年 2 月 18 日文章,题:亚洲需要一种风险管理文化(作者 欧内斯特?凯珀)。原载《参考消息》2004 年 2 月 24 日。
67参见杨先举:《老子管理学》,中国人民大学出版社,2005 年第 1 版,第 251 页。
68此节参考了(美)托马斯?汉科和理查德?施马伦奇《管理的现在和未来》,北京:中国劳动保障出版社,2005 年第 1 版,第 65 页。
69参见徐广林,邢彦文:《行为科学基础》,吉林人民出版社,1994 年第1版,第 233-234 页。
70同上,第 234-235 页。
71 参见赵保卿:《内部控制设计与运行》,经济科学出版社,2005 年第 1 版,第 71 页。
72 同上。
73 参见(英)迈克尔??C?杰克逊著,高飞,李萌译:《系统思考——适于管理者的创造性整体论》,中国人民大学出版社,2005 年第1版,第 123 页。
74参见孙班军、朱燕空,薛智:《论全面风险管理与公司治理》,第三届公司治理国际研讨会论文集,天津:南开大学商学院内部印刷, 2005年(下册),第 1052 页。
75转引自彼得?克里斯原著,谢得高编译:《问题管理——从关于发现到有效解决》,金城出版社,2004 年第 1 版,第 158 页。
76转引自彼得?克里斯原著,谢得高编译:《问题管理——从关于发现到有效解决》,金城出版社,2004 年第 1 版,第 190 页。
77托马斯?J?彼得斯,罗伯特?H?沃夫曼:《成功之路——美国最佳管理企业的经验》,中国对外翻译出版公司,1985 年第 1 版,第 56 页。
78杨雄胜:《内部控制理论面临的困境及其出路》,会计研究,2006(2),第 58 页。
79 参见 CHARLES STURT UNIVERSITY.2002.ACC100,Study Guide, P.5
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