基于核心竞争力视角的企业内部会计控制系统研究
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摘要
传统意义上的企业内部会计控制一般认为是保护资产的安全完整；保证会计信息质量；确保有关法律、法规、政策以及规章制度得到贯彻执行,而制定和实施的一系列管理方法和一项制度安排。在市场竞争日益激烈的今天,核心竞争力已成为引导企业成功的关键因素。关于企业核心竞争力的研究,已经成为当今企业界和理论界研究热点。在传统企业内部会计控制框架中如何吸纳、运用以核心竞争力为导向的管理理念和管理方法,构建基于核心竞争力视角的企业内部会计控制系统是一个新课题。研究这一课题,对发展我国企业管理理论,提高会计控制理论研究水平,以及指导企业的会计控制实践,都具有重大的理论意义和现实意义。
本课题首先阐述了研究缘由,分析了国内外研究现状,确定了研究目标、技术路线、研究内容和方法。然后论述了企业核心竞争力与企业内部会计控制的有关理论。接着揭示了企业核心竞争力与企业内部会计控制之间的关联机理,提出了基于核心竞争力视角的企业内部会计控制系统的理论框架、核心论点与设计思路。在此基础上建立了基于核心竞争力视角的企业内部会计控制系统的综合评价指标体系。最后通过收集上市公司数据,采用熵权法对所设计的基于核心竞争力视角的企业内部会计控制评价系统进行实证研究,证明内部会计控制系统设计的合理性、可行性与实践性,为优化、提升内部会计控制提供可操作性方法。具体来讲,论文主要做了以下研究工作：
1从理论上揭示了企业核心竞争力和企业内部会计控制之间的关联机理问题。从资产专用性、代理成本、企业边界调整、团队生产、企业演化等经济学角度,从企业文化、知识管理、公司治理、价值管理等管理学角度分别进行了诠释。为基于核心竞争力视角研究企业内部会计控制提供了理论依据。
2设计了基于核心竞争力视角的企业内部会计控制系统。主要就内部会计控制系统理论框架与核心论点及内部会计控制系统设计原则、设计方法、系统控制要素和运行及保障机制的建立等做了比较深入地论述。
3拓宽了企业内部会计控制系统评价的维度。以内部会计控制环境、风险控制、内部会计控制措施、信息与沟通、内部会计控制的监督与纠偏机制五个要素为主线,设计了基于核心竞争力视角的企业内部会计控制评价系统,以能更加客观、全面的对企业内部会计控制进行评价。
4改进并检验了企业内部会计控制评价系统。从核心竞争力视角比较全面、完整、系统地设计了企业内部会计控制评价系统。研究了熵权法在企业内部会计控制系统评价中的可行性问题,通过收集上市公司数据,采用熵权法进行传统评价方法及常见评价模型与本文所建立的评价模型的比较分析,检验了内部会计控制系统设计的合理性、可行性与实践性。使评价结果的客观性和可操作性大大提高,进一步优化了会计控制,提升了企业内部会计控制的能力和水平。
It is generally acknowledged that traditional internal accounting control is a whole set of management and an institutional arrangement which is made to protect safety and integrity of the asset, guarantee quality of the accounting information, ensure fulfillment of related laws, regulations, policies and rules. In today's increasingly competitive market, core competitiveness has become a key factor in business success. Research of enterprises'core competitiveness is a hot spot of the research in business and theory nowadays. In the framework of traditional internal accounting control it is a new task to absorb and apply the management concept and method which set core competitiveness as orientation to build internal accounting control system based on core competitiveness perspective. This research is of great importance in theory and reality to develop our business management theory, to promote theory research level of the accounting control, as well as to conduct accounting control practice of the enterprises.
To begin with, reasons for the research are discussed in this thesis. It analyzes the researches at both home and abroad and determines the research goals, technical paths, contents and methods. Then it expounds the related theories of core competitiveness and internal accounting control. And then it reveals the relationship between core competitiveness and internal accounting control. Meanwhile it puts forwards the theoretical structure, core argument and designing methods of the internal accounting control system, which are based on core competitiveness perspective. At the end, it confirms the rationality, feasibility and practicality of the designed internal accounting control system which are based on core competitiveness perspective through case study of listed companies using a method of entropy. It provides an operational method for optimizing and promoting the internal accounting control. Specifically speaking, several researches are completed in the thesis:
1It theoretically studies the relationship between core competitiveness and internal accounting control which are expounded from the perspective of the economics such as asset specificity, agency cost, enterprise boundary, team production and enterprise evolution, and from the perspective of management such as enterprise culture, knowledge management, company governance, value management. It provides theoretical basis for the research of the internal accounting control based on core competitiveness perspective.
2It designs the internal accounting control system based on core competitiveness perspective. It expounds deeply on designing principle, designing methods, system controlling elements, running mechanism and safeguard mechanism of the internal accounting control system based on the theoretical structure and core argument of core competitiveness perspective.
3It widens the dimension of the internal accounting control system. It designs the internal accounting control evaluation system based on core competitiveness perspective in order to evaluate the internal accounting control of the listed companies further objectively and completely, taking the following five elements as the main line:internal accounting control environment, risk control, internal accounting control methods, information communication, and supervision and deviation-rectification system of the internal accounting control.
4It improves and inspects the internal accounting control evaluation system, which is completely and systematically designed from core competitiveness perspective. It studies the feasibility of the method of entropy in the internal accounting control evaluation system. It inspects the rationality, feasibility and practicality of the designed internal accounting control system through data collecting from listed companies and analysis between traditional evaluation methods, common evaluation model and the evaluation model mentioned in this thesis using a method of entropy. Therefore, the objectivity and operability of the evaluation result are improved. The accounting control is optimized and the internal accounting control ability and level of the enterprises are promoted.
本课题首先阐述了研究缘由,分析了国内外研究现状,确定了研究目标、技术路线、研究内容和方法。然后论述了企业核心竞争力与企业内部会计控制的有关理论。接着揭示了企业核心竞争力与企业内部会计控制之间的关联机理,提出了基于核心竞争力视角的企业内部会计控制系统的理论框架、核心论点与设计思路。在此基础上建立了基于核心竞争力视角的企业内部会计控制系统的综合评价指标体系。最后通过收集上市公司数据,采用熵权法对所设计的基于核心竞争力视角的企业内部会计控制评价系统进行实证研究,证明内部会计控制系统设计的合理性、可行性与实践性,为优化、提升内部会计控制提供可操作性方法。具体来讲,论文主要做了以下研究工作：
1从理论上揭示了企业核心竞争力和企业内部会计控制之间的关联机理问题。从资产专用性、代理成本、企业边界调整、团队生产、企业演化等经济学角度,从企业文化、知识管理、公司治理、价值管理等管理学角度分别进行了诠释。为基于核心竞争力视角研究企业内部会计控制提供了理论依据。
2设计了基于核心竞争力视角的企业内部会计控制系统。主要就内部会计控制系统理论框架与核心论点及内部会计控制系统设计原则、设计方法、系统控制要素和运行及保障机制的建立等做了比较深入地论述。
3拓宽了企业内部会计控制系统评价的维度。以内部会计控制环境、风险控制、内部会计控制措施、信息与沟通、内部会计控制的监督与纠偏机制五个要素为主线,设计了基于核心竞争力视角的企业内部会计控制评价系统,以能更加客观、全面的对企业内部会计控制进行评价。
4改进并检验了企业内部会计控制评价系统。从核心竞争力视角比较全面、完整、系统地设计了企业内部会计控制评价系统。研究了熵权法在企业内部会计控制系统评价中的可行性问题,通过收集上市公司数据,采用熵权法进行传统评价方法及常见评价模型与本文所建立的评价模型的比较分析,检验了内部会计控制系统设计的合理性、可行性与实践性。使评价结果的客观性和可操作性大大提高,进一步优化了会计控制,提升了企业内部会计控制的能力和水平。
It is generally acknowledged that traditional internal accounting control is a whole set of management and an institutional arrangement which is made to protect safety and integrity of the asset, guarantee quality of the accounting information, ensure fulfillment of related laws, regulations, policies and rules. In today's increasingly competitive market, core competitiveness has become a key factor in business success. Research of enterprises'core competitiveness is a hot spot of the research in business and theory nowadays. In the framework of traditional internal accounting control it is a new task to absorb and apply the management concept and method which set core competitiveness as orientation to build internal accounting control system based on core competitiveness perspective. This research is of great importance in theory and reality to develop our business management theory, to promote theory research level of the accounting control, as well as to conduct accounting control practice of the enterprises.
To begin with, reasons for the research are discussed in this thesis. It analyzes the researches at both home and abroad and determines the research goals, technical paths, contents and methods. Then it expounds the related theories of core competitiveness and internal accounting control. And then it reveals the relationship between core competitiveness and internal accounting control. Meanwhile it puts forwards the theoretical structure, core argument and designing methods of the internal accounting control system, which are based on core competitiveness perspective. At the end, it confirms the rationality, feasibility and practicality of the designed internal accounting control system which are based on core competitiveness perspective through case study of listed companies using a method of entropy. It provides an operational method for optimizing and promoting the internal accounting control. Specifically speaking, several researches are completed in the thesis:
1It theoretically studies the relationship between core competitiveness and internal accounting control which are expounded from the perspective of the economics such as asset specificity, agency cost, enterprise boundary, team production and enterprise evolution, and from the perspective of management such as enterprise culture, knowledge management, company governance, value management. It provides theoretical basis for the research of the internal accounting control based on core competitiveness perspective.
2It designs the internal accounting control system based on core competitiveness perspective. It expounds deeply on designing principle, designing methods, system controlling elements, running mechanism and safeguard mechanism of the internal accounting control system based on the theoretical structure and core argument of core competitiveness perspective.
3It widens the dimension of the internal accounting control system. It designs the internal accounting control evaluation system based on core competitiveness perspective in order to evaluate the internal accounting control of the listed companies further objectively and completely, taking the following five elements as the main line:internal accounting control environment, risk control, internal accounting control methods, information communication, and supervision and deviation-rectification system of the internal accounting control.
4It improves and inspects the internal accounting control evaluation system, which is completely and systematically designed from core competitiveness perspective. It studies the feasibility of the method of entropy in the internal accounting control evaluation system. It inspects the rationality, feasibility and practicality of the designed internal accounting control system through data collecting from listed companies and analysis between traditional evaluation methods, common evaluation model and the evaluation model mentioned in this thesis using a method of entropy. Therefore, the objectivity and operability of the evaluation result are improved. The accounting control is optimized and the internal accounting control ability and level of the enterprises are promoted.
引文
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