摘要
本文从利益相关者理论的角度出发,在总结现有企业内部控制文献综述的基础上,重新定义了企业控制边界;对企业控制体系进行概念定位;对企业控制体系控制边界的纵向延伸,即将企业内部控制的组织结构提升到公司治理的层面;并对企业控制体系控制边界的横向拓展,即将企业内部控制的控制主体拓展到利益相关者层面。
This paper discusses the boundary research control system of enterprises from the point of view of the stakeholder theory. The control boundaryof Enterprise control system is by enterprise boundary of the decision. This paper reviews the existing enterprise internal control based on relevant literaturereview to redefine the enterprise control boundary. Firstly, the article re-defines the conception of the control system of enterprises from stakeholder theory.Secondly,Vertical extension is elevating the original foundation of internal control to the level of corporate governance structure, namely by the controller exchangedfrom directors of board or managers to stockholders. Finally, Lateral expansion is building up the establishment that re-cognizing the nature of the company.Therefore, it is important significance that the control boundary of enterprise control system is correct recognition from enterprise control system reintegration.
出处
《财会通讯（下）》
2013年第7期83-85,129,共3页
Communication of Finance and Accounting
作者简介
王竹泉（1965-），男，山东栖霞人，中国海洋大学管理学院教授、博士生导师
赵爽（1980-），女，山东淄博人，中国海洋大学管理学院博士研究生
