Research On Internal Control Thoughts Of Guan Zi

Due to the impact of informatization,enterprises are faced with more risks and challenges.As an internal mechanism for self-regulation and restriction of production and business activities,internal control is crucial to the survival and development of enterprises.In order to minimize the possible losses to the company,the importance of internal control is further enhanced.The modern meaning of internal control originated in the Western countries in the 1940s.By the 1990s,the COSO report issued by the United States became the guiding document for guiding internal control.Many countries in the world have established their own internal control frameworks by reference to or even copying the COSO report.However,the COSO internal control framework is not entirely applicable to Chinese companies.Under this circumstance,it is necessary to trace the influence of traditional Chinese culture on internal control and improve internal control systemof China.The Qin and Han dynasties were a time when the cultural system formed a relatively stable framework.Han followed the basic system of the Qin Dynasty.This was the period when the Chinese culture became a classic,and it was also the beginning of highlighting the strong vitality of the Chinese culture.Therefore,this article selected the ancient book Guanzi to study ancient internal control thoughts.The article is divided into five parts for discussion.The first part is the introduction.It discusses the writing background,significance,the writing method of the thesis,the main content of the thesis and the literature review.It reviews and reviews the research contents and progress of the economic thought of Guan Zi at home and abroad.The second,third and fourth parts are the focus of this article.The second chapter of the article begins to analyze the internal control environment of the period of Guanzi and summarizes the internal control path from "Heaven" to "humanity".That is,the philosophical foundation of the idea of internal control is "the Heaven",and then the people,things,and objects are controlled according to the law of nature.The basic goal of internal control in ancient China is to control the deviations that occur in the process of understanding the world and transform the world.The ultimate goal is to pursue long-term sustainable development.The specific internal control framework is human-centered,and promotes the gentleman's approach through internal moral construction.It initially achieves the purpose of preventing problems,then balances the forces and interests of each party based on the relationship between the characters,and timely conveys information through the setting of specific institutions and positions.This will enable social activities to proceed smoothly and achieve comprehensive supervision through mutual investigations.Ultimately achieve the ultimate goal of stable and sustainable development.Finally,the ultimate goal of stable and sustainable development will be achieved.The third part first introduced the main ideas of the book Guan Zi.Second,it confirmed the existence of internal control viewpoints of Chinese traditional culture in these thoughts and began to narrate them,explaining how these thoughts provide guarantees for the control process of Qi State.Specifically speaking,the third chapter introduces the internal control ideas embodied in Guan Zi,including social role activities and market trading activities control ideas.Among these,role activity control mainly involves selection,appointment,supervision and evaluation,reward and punishment system,and so on.Through these angles,it fully shows how the three social roles of the king,the minister,and the people play a stable state.Market activities are divided into two aspects:organization and transaction activities.They explain how emerging businesses were doing well and orderly development at that time.The fourth part analyzes the internal control of Shanghai Bank and uses the case to prove the profound influence and practical application value of the internal control thought in the book Guanzi to the later generations.It is proved that Chinese companies must improve their internal control management not only to refer to Western experience,but also to train Chinese.Cultural heritage.The fifth chapter specifically lists the modern significance of Guanzi's internal control thinking and actively promotes the inheritance and development of Chinese traditional culture.There are two points in the meaning of society:strengthening social moral education and ritual rules.There are many guiding significances for companies,including seven points:constructing a two-pronged management framework of ethics and law;setting a positive starting point for internal control;raising awareness of management self-management;implementing people-centered internal control;improving the timeliness of information uploading;implement the supervision mechanism from top to bottom;convergence with the market environment and timely adjustment of internal control.It can be seen that although China did not define a concept of internal control in ancient times,it contained a wealth of internal control ideas,including internal control principles,objectives,frameworks,and specific measures.And it can be seen that these ideas still have application value for today's enterprises and are worth exploring and learning from.For today's society,we must attach importance to the inheritance of traditional Chinese cultural spirit and attach importance to the cultivation of moral qualities such as etiquette and honesty;for the Chinese enterprises,the existing environment may be more suitable for the internal control ideas in China's traditional culture,and it is not necessary to apply rigid Western practices and can be based on China.Traditional internal control ideas make up for the current lack of corporate internal control.