公司内部审计系统战略柔性动力：机理与策略

公司内部审计系统战略柔性动力作为一种长效的、可持续的系统内部综合调控力,不仅有利于公司审计系统自我监督、自我控制、自我协调和自我创新,而且有利于公司经营管理活动的有序运行,更有利于公司战略管理效率的提升,从而确保战略目标的实现。文章首先界定了公司内部审计系统战略柔性动力的概念内涵;其次揭示了公司内部审计系统战略柔性动力生成机理,提出了平衡管理、全面风险管理、相机管理相结合的内部审计系统战略柔性动力有效运行机制;再次构建了公司内部审计战略柔性动力的理论模型;最后演绎了改善内部审计系统战略柔性动力的策略;旨在为内部审计系统战略柔性理论研究提供基础理论支持。

Strategic Flexibility Motivation of Corporate Internal Audit System: Mechanism and Strategy

As a kind of long-term and sustainable internal integrated control power,strategic flexibility motivation of corporate internal audit system is not only propitious to the self-supervising,self-controlling,self-coordinating and self-innovating of corporate internal audit system,but also insures the efficient implementation of operation and management and the improvement of corporate strategic management efficiency in order to assure the realization of strategic objective.This paper defines the connotation of strategic flexibility motivation of corporate internal audit system,discloses its formation mechanism,presents its efficient operating mechanism which is combined by balanced management,Enterprise Risk Management and contingent management,establishes its theoretical model,and lastly deducts the strategies to improve the strategic flexibility motivation of corporate internal audit system.This article aims at providing the primary theoretic support for the research on strategic flexibility of corporate internal audit system.