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近日阅读劳伦斯﹒莱斯格所著——《代码2.0:网络空间中的法律》,发现该书关于网络控制的相关思想对认识企业内部控制具有借鉴意义。劳伦斯﹒莱斯格在该书中提出,如果将被控制者视为一个圆点,“有四种约束规制着这个可怜的圆点——法律、准则、市场(价格)和(技术)架构”。受这种思想的启发,笔者考察了包括企业内部控制在内的社会控制,发现社会控制也主要有类似的四种基本控制架构:自然、文化、活动和法制。认识这四种控制架构,有助于我们更好地理解各种内部控制活动的作用原理,并发掘强化内部控制的技术和方法。
Recently read Lawrence. Lesley, “Code 2.0: Laws in Cyberspace,” found that the book’s thinking on cyber-control was a good reference for understanding internal control. Lawrence. In his book, Lesgues argues that "if we treat the controller as a dot, there are four kinds of constraints that govern this pitiful dot - laws, guidelines, markets (prices), and (technology) . Inspired by this idea, the author examines the social control including the internal control of enterprises and finds that there are mainly four basic control structures similar to social control: nature, culture, activity and the rule of law. Understanding these four control architectures helps us to better understand the role of various internal control activities and to explore techniques and methods to strengthen internal control.