国家文化视角下的企业内部控制机理研究
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บทคัดย่อ
本研究基于国家文化视角，以中、美企业内部控制的差异为例，研究国家文化对内部控制的作用机理。在归纳中国传统文化基本内核的基础上，研究中国企业内部控制体系的构建，通过文献查阅及访谈，研究分析，分析中、西文化对企业内部控制的不同影响因素；检验“价值理性与工具理性”不同取向对内部控制效果的影响机理；检验“个体主义与集体主义”的文化倾向对内部控效果的影响机理。提出建立宏观层面的社会控制主要因素、企业层面的内部控制操作实务内容和个体层面的自我控制的影响因素等“三位一体”的控制链体系。
This research is based on national culture Angle of view to the difference of internal control as an example,ChinaandAmerica, more research on the internal control mechanism of national culture. In summing up the basic kernel of Chinese traditional culture, on the basis of research on the construction of Chinese enterprise internal control system, through literature review and interviews, the research analysis in the western culture and different influence factors of internal control; Inspection "rational value and rational tool", and the effects of different orientation on the internal control mechanism; Inspection "individualism and collectivism" tendency of cultural influence on the effect of internal control mechanism. Main factors proposed macro level of social control, the internal control of enterprise level operation practice content and the influence factors of individual level of self control chain of "trinity" of control system. For building the Chinese SME internal control system are also proposed.
Article Details
“ข้าพเจ้าและผู้เขียนร่วม (ถ้ามี) ขอรับรองว่า บทความที่เสนอมานี้ยังไม่เคยได้รับการตีพิมพ์และไม่ได้อยู่ระหว่างกระบวนการพิจารณาลงตีพิมพ์ในวารสารหรือแหล่งเผยแพร่อื่นใด ข้าพเจ้าและผู้เขียนร่วมยอมรับหลักเกณฑ์การพิจารณาต้นฉบับ ทั้งยินยอมให้กองบรรณาธิการมีสิทธิ์พิจารณาและตรวจแก้ต้นฉบับได้ตามที่เห็นสมควร พร้อมนี้ขอมอบลิขสิทธิ์บทความที่ได้รับการตีพิมพ์ให้แก่สถาบันการจัดการปัญญาภิวัฒน์หากมีการฟ้องร้องเรื่องการละเมิดลิขสิทธิ์เกี่ยวกับภาพ กราฟ ข้อความส่วนใดส่วนหนึ่งและ/หรือข้อคิดเห็นที่ปรากฏในบทความข้าพเจ้าและผู้เขียนร่วมยินยอมรับผิดชอบแต่เพียงฝ่ายเดียว”
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