摘 要
企业内部控制作为现代企业管理的重要组成部分，其核心在于通过有效的信息传递与沟通机制保障组织目标的实现。本研究基于国内外相关理论与实践背景，探讨了信息传递与沟通在企业内部控制中的作用及其优化路径。研究以系统论和信息不对称理论为基础，结合案例分析与问卷调查方法，选取多个行业样本企业进行实证研究。结果表明，信息传递的效率与质量直接影响内部控制的有效性，而沟通机制的完善程度则决定了信息流动的顺畅性与准确性。本研究创新性地提出了基于多层次反馈的信息沟通模型，并验证了其在提升内部控制效能方面的可行性。此外，研究发现技术手段的应用（如大数据与人工智能）能够显著改善信息传递的及时性和精准度。最终得出结论：构建以透明化、动态化和智能化为核心特征的信息传递与沟通机制，是提升企业内部控制水平的关键所在。本研究为企业内部控制体系的优化提供了理论支持与实践指导，同时为未来相关领域的深入研究奠定了基础。
关键词：企业内部控制；信息传递；沟通机制
Abstract: Corporate internal control, as a critical component of modern enterprise management, focuses on ensuring the achievement of organizational goals through effective information transmission and communication mechanisms. This study investigates the role and optimization pathways of information transmission and communication within corporate internal control, based on both domestic and international theoretical and practical backgrounds. Grounded in systems theory and information asymmetry theory, the research employs case analysis and questionnaire surveys to conduct empirical studies on sample enterprises across multiple industries. The findings indicate that the efficiency and quality of information transmission directly affect the effectiveness of internal control, while the completeness of communication mechanisms determines the smoothness and accuracy of information flow. Innovatively, this study proposes a multi-level feedback-based information communication model, which is validated for its feasibility in enhancing the efficacy of internal control. Additionally, the research reveals that the application of technological tools, such as big data and artificial intelligence, significantly improves the timeliness and precision of information transmission. Ultimately, it concludes that constructing an information transmission and communication mechanism characterized by transparency, dynamism, and intelligence is essential for improving corporate internal control levels. This study provides theoretical support and practical guidance for optimizing corporate internal control systems and lays a foundation for further research in related fields.
Keywords: Enterprise Internal Control; Information Transmission; Communication Mechanism
目 录
1绪论 1
1.1企业内部控制研究背景与意义 1
1.2信息传递与沟通机制的研究现状 1
1.3研究方法与技术路线 2
2信息传递在内部控制中的作用分析 2
2.1内部控制中信息传递的基本概念 2
2.2信息传递对企业风险管理的影响 3
2.3信息不对称对内部控制的挑战 3
2.4提升信息传递效率的关键因素 4
3沟通机制在内部控制中的构建与优化 4
3.1内部沟通机制的核心要素 4
3.2沟通障碍对内部控制效果的影响 5
3.3基于层级的沟通机制设计 5
3.4沟通机制的评估与改进策略 6
4信息传递与沟通机制的协同效应研究 7
4.1协同效应对内部控制的作用机制 7
4.2信息传递与沟通机制的整合路径 7
4.3技术支持下的协同模式创新 8
4.4实现协同效应的管理建议 8
结论 10
参考文献 11
致 谢 12
