道德、文化与控制互济关系考察——以企业内部控制为视角

摘要

内部控制表现为具体的制度和规则，谓之“道”；内部控制被接受，谓之“德”；内部控制由“道”及“德”，谓之“文化”。内部控制从建立到执行构成了一个完整的道德循环，即从道德确立，到道德教化，再到控制文化。保持道德循环的完整性，是内部控制有效性的前提。基于上述认识，本文重点探讨了道德、文化与控制三者之间的互济关系，期望人们重视道德和文化对企业内部控制有效性的重要意义。%The internal control shows specific system and rules, so - called ＂ Dao＂ ; the internal control is receipted, so-called ＂ Moral- ity＂ ; the internal control means ＂ Dao＂ ＂and ＂ Morality＂ , that is ＂ Culture＂. The internal control forms a completed moral circle from the set - up to the performance from the building of the morality to the moral education, and then to the control culture. Keeping the completed circle is the prerequisite for the validity. So this paper focuses on the reciprocity relationship among morality ,culture and control, and expects the people to regarding the morality and culture as the validity for the internal control.