我国企业内部控制流程设计与优化研究述评

通过文献研究和内容分析,对中国知网中相关文献进行调查统计发现:近五年来我国企业内部控制流程设计与优化研究主要侧重于企业实践研究,制度规范及主要原理研究不足;主要局限于经济学领域,与其他学科结合较少;微观层面研究成果丰富,宏观层面研究成果短缺;研究中采用人文主义研究方法较多,实证主义研究方法较少.今后企业内部控制流程设计与优化研究应当更加注重基础理论、标准规范的探索及与相关学科的融合.

Review on Process Design and Optimization of Enterprise Internal Control

This paper uses literature research and content analysis methods to investigate the academic literature within the data of CNKI. It is found out that literatures on process design and the optimization of enterprise internal control focus on the practice of enter- prises, but those on regulation and principle are inadequate; researches are mainly limited in the region of economics and are lack of multi -disciplinary perspective; studies are mainly at the micro -level and those at macro- level are very few; researches mainly em- ploy humanism methods and only a few of them use positivism ones. It is suggested that researches on the process design and optimiza- tion of enterprise internal control should emphasize the exploration of basic theory and standards as well as the integration with other re- lated disciplines.