内部控制的投资者保护路径研究

基于投资者保护的视角,对内部控制有效性的作用机制进行了分析,提出了内部控制对投资者保护的两大实现路径:直接路径和间接路径。一方面,内部控制通过内部控制运行、信息披露和外部监督三个层面直接实现对投资者的保护;另一方面,内部控制通过保障会计信息质量,间接实现对投资者的保护。

Path Analysis of Investor Protection Based on Internal Control

Based on the perspective of investor protection,this paper analyzes the function mechanism for the effectiveness of internal control.It puts forward two paths including direct path and indirect path for internal control to realize the investor protection.On one hand,internal control can protect investors directly through internal control operation,information disclosure and external supervision.On the other hand,internal control can protect investors indirectly through the quality improvement in accounting information.