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近年来,我国的内控体系建设取得了许多重大进展,但是还应看到,不论内部控制设计多么完美,执行如何良好,评价如何充分,它都只能为企业的内控目标的实现提供合理的保证,即内部控制可被依赖的程度有其固有局限。超越固有局限,不仅要从建设内控体系本身,还要从其他方面寻找解决之道。本文基于行为经济学的“有限理性”假定,试图运用行为经济学关于人的决策行为的研究成果,探讨内部控制主体的决策行为对固有局限形成的影响,以期克服固有局限。
In recent years, many important progresses have been made in the construction of the internal control system in our country. However, it should be noticed that no matter how perfect the internal control design is, how good the implementation is and how well the evaluation is, it can only provide a reasonable guarantee for the realization of the internal control target of the enterprise , That is, the degree to which internal control can be relied on has inherent limitations. Beyond the inherent limitations, not only from the building of the internal control system itself, but also from other aspects to find solutions. Based on the “bounded rationality” hypothesis of behavioral economics, this dissertation attempts to use the research results of behavioral economics on the decision-making behavior of human beings to explore the influence of decision-making behavior of internal control on the formation of inherent limitations, in order to overcome the inherent limitations.