云创新模式下企业管理问题研究——基于内部控制整体框架的视角

发布时间：2018-10-23 19:17

【摘要】：云创新是利用云计算等先进技术而进行的一种新型创新模式,已成为当下学术界和企业界研究的热点。从内部控制整体框架视角分析云创新模式下企业内部控制呈现的新特点,并结合部分云创新案例分析云创新给企业内部控制五要素产生的影响,最后提出云创新模式下的内部控制应对策略:控制环境要素方面,要及时更新观念,培育良好的企业文化,塑造适合云创新需要的内部控制环境;风险评估要素方面,要完善风险评估机制,加强业务培训,提升风险识别和评估能力;控制活动要素方面,要强化内部管理措施,慎重选择云服务商,妥善处理好企业与创新参与者之间的关系;信息与沟通要素方面,要建立内部非正式沟通机制,加强与外部创新者之间的信息沟通;监督要素方面,要完善内部监督机制,加大对系统日志的审查力度。
[Abstract]:Cloud innovation is a new innovation model based on cloud computing and other advanced technologies, which has become a hot research topic in academia and business circles. From the perspective of the overall framework of internal control, this paper analyzes the new characteristics of enterprise internal control under the cloud innovation mode, and analyzes the impact of cloud innovation on the five elements of enterprise internal control by combining some cloud innovation cases. Finally, it puts forward the coping strategies of internal control under the cloud innovation mode: to control the environmental elements, to update the concept in time, to cultivate a good corporate culture, to shape the internal control environment suitable for cloud innovation, and to evaluate the risk factors. It is necessary to perfect risk assessment mechanism, strengthen business training, enhance risk identification and evaluation ability, strengthen internal management measures, carefully select cloud service providers, and properly handle the relationship between enterprises and innovative participants. In the aspect of information and communication elements, it is necessary to establish internal informal communication mechanism to strengthen information communication with external innovators, and to perfect internal supervision mechanism and strengthen the examination of system logs.
【作者单位】：南京审计大学;
【基金】：江苏省社会科学基金项目“企业免疫系统运行机制研究:以江苏基层农村商业银行为例”(14GLD005) 教育部人文社科项目“企业内部审计‘免疫’调节机制研究”(12YJA630082)
【分类号】：F272

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