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1、信息化环境下内部控制方式变革Informationenvironment,internalcontrol,changeAbstract1,thispaperarguesthattheinternalcontrolwillchangefromthetraditionalsystemofchecksandbalancesbasedonthehierarchicalhierarchytotheoptimizationsystemofcoordination,cooperationandseif-management
2、basedoninformationandinformationresponsibility.Onthisbasis・AccordingtoZTEenterprisepracticecase・Discusstheinternalcontrolunderinformationenvironmentchange:includingembeddedcontrolsteeringendogenouscontrol:controlledbyplacesteeringremotecontrol:controlsteeri
3、ngbyrigidflexiblecontrolbyone-wayinteractivecontrolsteeringcontrol;controlbyasingleenterprisealliancesteeringcontro1.Informationenvironment,powerbalance,internalcontrolmethod,flexiblecontrolDrucker,themasterofmanagement,(1988)haspredictedthatthefutureorgani
4、zationisaninformationbasedorganization・Hebelievesthatthe"commandandcontrol"organization,composedofdepartmentsandfactorybranches,willbetransformedintoinformationbasedorganizations・Intheinformationbasedorganization,theorganizationalstructurehasundergonesignif
5、icantchanges・ThehierarchyofhierarchyintraditionalenvironmeritsisbecomingmoreandmoredifficulttoadapttotheorganizationDevelopmentneeds・Theorganizationalstructuretendstobeflatandnetworked・Itisbecomingaworldwidetrend.Thetraditionalinternalcontrolnaturecanbeunde
6、rstoodashierarchiesofpowersystembasedonthesystemofchecksandbalancesintheinformationenvironment.Theenterpriseinternalcontrolhasthebalanceofpower・Thepoweristransferredtothesourceofinfluenceoninformationandcontro1.Theinternalcontrolintocontrolinformationbasedo
7、ntheinformationoftheinternalcontrolrequirements.Eachmemberintheenterprisetoassumetheirinformationresponsibility・Itisdifferentfromthebalanceofpower,isasystemtooptimizethebehaviorofcooperation,selfmanagementandconstraintcharacteristics:ofcourse,thisbehavioris
8、alsooptimizedbytheinformationenvironmentinformationtransparencyandinformationsharingisthepremiseofthe・Alongwiththeessenceofinternalcontrol,fromthebalanceofpowerconcepttotheinformationbasedinternalcontr
