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本文以耗散结构理论为基础,分析了内部控制系统的耗散特性,以此说明内部控制系统同时具备维持组织静态稳定和促进组织动态稳定的特性。然而,当从企业整体系统的耗散特性来审视内部控制系统时,发现内部控制虽具备耗散特性,但是其自身耗散特性难以与企业耗散特性相吻合,从而影响了控制功能的发挥。
Based on the dissipative structure theory, the dissipative characteristics of the internal control system are analyzed in this paper, which shows that the internal control system possesses the characteristics of maintaining the static stability of the organization and promoting the dynamic stability of the organization. However, when examining the internal control system from the dissipative characteristics of the overall system, it is found that although the internal control has dissipative characteristics, its own dissipative characteristics are not consistent with the dissipative characteristics of the enterprise, thus affecting the control functions.