浅析内部控制的三个层次

本文把内部控制分为三个层次或者说是三种境界进行阐述。分别是制度控制、行为控制、自我控制，并认为发展过程应该是这样的：松散的自我控制→基本的制度控制→行为控制→成熟的自我控制。
其中，制度控制是基本，行为控制是目的，成熟的自我控制是最终形成的良性内部控制体系。控制包含了硬控制和软控制，软控制能使内部控制体系得到升华。
本文认为这三个层次之间没有绝对的界限，所谓层次之分只是在某一阶段以某一种控制机制为主导，三种控制机制是始终存在于每一个层次的。

 关键词 : 内部控制，制度控制，行为控制，自我控制

Abstract

The article suggests that there are three levels in internal control which are system control, behavior control and self-control. Relationship of them is showed as: Loose Self-control → System Control → Behavior Control → Mature Self-control.
System control is the base of internal control while behavior control is the goal and the mature self-control would be the perfect control system form finally. Hard control and soft control are included in the control system; soft control sublimates it.
It is suggested that there is no clear boundary among these three levels. A level means that one of the ways of control is playing a leading role in the system. The three ways of controlling always exist in every level.

Key Words  : Internal Controls, System Control, Behavior Control, Self-control

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