内部控制作为一种制度,其设计和运行都与一国的文化环境紧密联系。内部控制的“授权”、“监督”、“法治”等特征与我国传统文化中的“集权”、“人性本善”、“人治”等内容有较为明显的冲突。本文以此为切入点,提出了协调冲突的对策,以期从理论上对我国内部控制实践提供一些建议。 Internal control as a system, its design and operation are closely linked with a country’s cultural environment. The “authority”, “supervision”, “rule of law” and other characteristics of internal control are relatively similar to those of “centralization,” “human nature,” and “ruling” in traditional Chinese culture. Obvious conflicts. This article takes this as an entry point and proposes countermeasures to coordinate conflicts, with a view to providing some suggestions on China’s internal control practice in theory.