基于经济学视角的内部控制制度论

湘潭大学硕士学位论文基于经济学视角的内部控制制度论姓名：金治中申请学位级别：硕士专业：会计学指导教师：周密20060501IIIAbstractTheinternalcontrolsystemistheproductofthedevelopmentofthesocietyandeconomy.Itistheimportantsymbolweighingthemodernbusinessmanagement.Theinternalcontrolsystemshavebeenextensivelycarryingoutandaretheimportantconstituentofthebusinessmanagementpolicyinthewesternenterprises.Benefitingfromtheadvancedtheoryaboutinternalcontrolsystemabroad,ourcountryispromotingtheimplementationoftheinternalcontrolsystemvigorously.Alongwiththedevelopmentofthereformofthemarketeconomysystem,theinternalcontrolsystembecomesmoreimportantintheeconomicalmanagementinourcountry.Theresearchesontheinternalcontrolsystemhavebecomeahotspotanddifficultpointinthecurrenttheoryandthepracticeworkdaybyday.Butuntilnow,thetheoryfoundationontheinternalcontrolsystemisstillweak.Withthehelpoftherelatedeconomictheory,thispaperexpandedthebasicconnotationoftheinternalcontrolsystem.Theauthorthinksthattheinternalcontrolsystemismadeupofallkindsofsystemwhichareadoptedbystakeholdersinordertoassuretheintegrityofthepropertyandthereliabilityoftheinformation,enhancingtheefficiencyofthemanagement,assuringtheregulatorypolicyimplementedeffectively.Basedontheanalysisaboutthetraditionfunctionoftheinternalcontrolsystem,theauthorspeciallyanalyzedeconomicfunctionoftheinternalcontrolsystemonsavinginternaltransactioncost,decreasingagencycostandmakingupincompletenessoftheenterprisecontract,andsoon.Embarkedfromtheangleofthesystemsupplies,thispaperorientedtheformulationpatternoftheinternalcontrolinourcountry.Thegovernmentmodelshouldbethekeytothemodelswithproperintroductionofmarketrules.Beginningwiththeeconomicanalysisontheincompletenessoftheinternalcontrolsystem,theauthorprobedtheIncompletenessoftheenvironmentandthepresentsituationduringtheimplementationoftheinternalcontrolsystem;andpointedoutitsintrinsicreasonaboutthepresentsituationoftheinternalcontrolsystem.Finally,basedontheelementarytheoryofthesystemmovement,theauthordescribetheimplementationsafeguardmechanismoftheinternalcontrolsystemfromfiveaspects:strengtheningcorrelationsystem;constructingandperfectingformalsystem;emphasizingtheinformalsystem;establishingthepenaltymechanism,theenlightenmentofgametheoryinperfectingtheinternalcontrolsystem.KeyWords:InternalControlSystem;TransactionCost;Incompleteness;SafeguardMechanism11.11.2(2005)(2005)(2001)(2002)(2003)2(2004)(2004),801.3(1)(2)1.431.542.1118(1776)22.1.1T.W(1968)3(1989)451·.[M]..19898.2.[M].2003306.3.[M].19963.4.[M].200213.5.[M].198325.5()()()672.1.21.()6.[M].199911.7.[M].2000122-139.6()()()2.(1)(1997)()(1996)(2001)()()(1996)n7(2)(1996)XWR()X0XXR+WWXR+WXW()2.22.2.1(1932)19292008()()8.[M].,198156.8Dow(1987)Williamson(1993)(Dow1987)9+(2000)2.2.2COSOCOSO9.[J].2000(3)5.92.32.3.1(2001)2.3.210(2002)10()COSO()10.[J].2002(8)56.11()123.13.1.1(1)(2)(3)(3)(1)(2)(3)113.1.2(2003)121311.[M].200315-17.12.[M].200352.13.[J].1999(8)4.133.1.33.1.43.2COSO143.2.114()14R.Matthews,“TheEconomicsofInstitutionsandtheSourcesofGrowth”Economicjournal96,(December)1986,pp.903—910.151.(1)(2)15(1)(2)16(1)(2)(3)2.(Williamson19751985)15.()19893-4.16.——[M].1992189.163.(1984)(1)(2)3.2.21.1717.——[M].199511.17182.19(1)(2)(3)(4)(5)(1)(2)18.[J].2004(4)1219()..[M].200019-20.18(3)()(4)3.2.3(19.1999)(2004)20()()(2003)21(1976)()()22(1976)()2320.[J].2004(4)14-18.21.[M].20034922.——[M].19985.23.[J].2004(6)77-80.20214.14.1.14.1.2224.24.2.1(2001)24(2003)25199927(2005)261999(2005)2720016()()(2001)(2001)2824.[J].2001(11)30.25.[M].2003143.26.[J].2005(8)12.27.[J].2005(5)22.28.[J].2001(9)3.23294.2.21.(1990)29.[A]..()[C].2003(5)255242.(.)30()()3.30.[J].2003(11)59.25265.1COSO199219942002COSO2004COSO——(EnterpriseRiskManagementERM)5.1.15.1.2(2004)273183.13%5.1.35.1.4(2003)31[].[M].2000122.28(2003)32(1)(2)(3)(4)(5)(6)5.2(1)1/10STPT(2)(3)5.2.119975199972001622()(1)(2)(3)3332.[J].2003(6)18.33.COSO[J].2005(3)77295.2.2100%22.1%50%78.2%47.7%5.2.35.2.4305.2.5(1)(2)(3)5.2.6(2004)345.3(2001)35(2005)36(2003)34.——[J].2004(12)65.35.[J].2001(2)9-14.36.[J].2005(2)70-72.31371988AICPA55(SAS55)1992COSO(2000)COSO200290%20012001()(),,ST(2005)38(2004)3937.——[J].2003(3)4-7.38.[J].2005(3)18-19.39.[J].2004(10)19-24.32(2005)401.21894(1361.9%)(2095.24%)2.9(43%)14(67%)131273.33%4.67%40.[J].2005(5)64-69.33(19992001),(1996)416.16.1.1COSOOECD(2001)42(2000)(2001)(2002)(2003)(2005)(2005)43()41.——[J].2003(5)17.42.[J].2001(2)11.43.[J].2005(2)70-72.346.1.21.50062%40%20%30%(2005)44(1)44.[J].2005(2)70-72.35(2)(3)(4)2.2002(1)36(2)(3)6.26.2.11.372.3.4.5.6.2.26.3(2001)454645.[J].2001(8)50.46.[A].[][C]2002201.384748(2003)49(2003)50(2000)51(2000)5247.[J].2001(7)26.48.[M].199465.49.[M].200323.50.[J].2003(11)10.51.[J].2005(10)24.52[].[M].2000443.39()406.46.4.11.412.53(1)(2)()(3)6.4.2,?53[].[M].200073-74.426.554()()()()6.5.1()()54.[M].200126-27.436.5.24445[1]·.[M].:,1989.[2]·.——[M].:,2003.[3].[M].:1996.[4],,.——[M].:,2002.[5]·C·.[M].:,1994.[6],.[M].:,2003.[7].——[M].:,1998.[8].[M].:,2003.[9]()•.[M].:,2000.[10].——[M].:,1995.[11].[M].:,1983.[12].[M].:,1999.[13](),.[M].:,2000.[14],.[M].:,1981.[15].:[M].:,2003.