[1]林钟高.内部控制风险免疫的逻辑机理——基于生态学视角的分析框架[J].常州大学学报(社会科学版),2020,21(01):51-67.[doi:10.3969/j.issn.2095-042X.2020.01.006]
　Lin Zhonggao.The Logic Mechanism of the Risk Immunization of Internal Control —An Analytical Framework from the Perspective of Ecology[J].Journal of Changzhou University(Social Science Edition),2020,21(01):51-67.[doi:10.3969/j.issn.2095-042X.2020.01.006]
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内部控制风险免疫的逻辑机理——基于生态学视角的分析框架()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第21卷
期数:
2020年01期
页码:
51-67
栏目:
财务与会计专题研究
出版日期:
2020-03-10

文章信息/Info

Title:
The Logic Mechanism of the Risk Immunization of Internal Control —An Analytical Framework from the Perspective of Ecology
作者:
林钟高
Author(s):
Lin Zhonggao
关键词:
内部控制;  生态学理论;  风险免疫系统;  逻辑机理
Keywords:
internal control;  ecological theories;  risk immunization systerm;  logic mechanism
分类号:
F230
DOI:
10.3969/j.issn.2095-042X.2020.01.006
文献标志码:
A
摘要:
在反思现实问题和简要回顾内部控制研究文献的基础上,借助生态学的基本原理,将内部控制定位为一个具有免疫识别、防御、监视和自稳、记忆等生态功能的风险免疫系统,从生态理论视角深入分析内部控制风险免疫系统的逻辑机理,初步给出了企业内部控制系统重构的框架,试图提升内部控制的风险免疫品质。
Abstract:
Based on the reflection on realistic problems and the literature review of internal control, referring to the basic principle of ecology, internal control is defined as a risk-immune system with ecological characteristics of immune recognition, defense, monitoring and self-stabilization and memory functions. The logic mechanism of the risk immunization of internal control system is thoroughly analyzed from the perspective of ecological theories and the reconstruction framework of enterprises' internal control system is proposed to promote the risk immunization quality of internal control.

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备注/Memo

备注/Memo:
作者简介:林钟高,安徽工业大学商学院二级教授、博士研究生导师。
基金项目:国家自然科学基金面上项目“基于缺陷修复视角的企业内部控制风险免疫能力强化机制研究”(71572002); 国家自然科学基金面上项目“内部控制对关系专用性投资价值创造的传导机制研究”(71272220)。
更新日期/Last Update: 2020-03-10