The Research Of Manager Power And Internal Control From The Perspective Of Cybernetics’s Equilibrium Model And Relationship

In 2008,multi department proclaimed The Enterprise Internal Control Basic Norms indicated that our internal control had already been to mandatory disclosure. As the investor, manager, and staff in the enterprise truly realized the necessity of the in internal control in management. In 2010, government proclaimed The guidelines for enterprise internal control to further strengthen the internal control information disclosure requirements again, however, the understanding of the internal control still not deep and inflexible. How to innovate the internal control, how to find the system that appropriate for our country is still worth-thinking deeply question. Meanwhile, continuous accounting scandals lead to another hot topic: management power. We can make sure that internal control has the affections to management power, but how this affections work is still unknown.According to that, writer first review the referring paper about internal control and management power. Then using the cybernetics to re-explain the internal control, further more analyze the relationships between management power and internal control in dynamic model and static model in game theory, and come out with the equilibrium model finally. Using the survey and the statistics to testify and verify the equilibrium in order to give the conclusions about this paper and make suggestions.