| Throughout the history of organizational internal control,it is deeply influenced by the external and organizational environment,which means the internal control theory has to evolve with the changing enviroment.As for now,current or traditonal internal control theory is based on the background that entity flow,cash flow and information flow are separated,and people,cash and entity are separated in the dimension of space and time,which we called three flow separation and space-time separation.However,we are faced with the environment that entity flow,cash flow and information flow are converging,and people,cash and entity are converging in the dimension of space and time,which we called three flow integration and space-time integration.In this context,traditional internal control theory is unsuitable and presents the weakness of mechanism and hysteresis.As body’s defense system,the immune system is similar to the internal control system of enterprise in the function and in the background,which provides us with the idea for solving internal control problem.Therefore,this thesis uses the research paradigm of enterprise bionics,reconstructing the basic concept,operation mechanism and theoretical framework of internal control,and building the internal control based on immune principles to suit the background of three flow integration and time-space integration.This thesis is developed in the following four aspects.First,this thesis puts forward the concept,object and structure of internal control based on immune principles.Second,we studied the operation mechanism of internal control based on immune principles.This thesis puts forward the defense mechanism,learning mechanism,early warning mechanism,innovation guarantee mechanism.and information transmission mechanism of internal control,and its role in guiding employee behavior toward immune-cell-type staff,using the system methodology and learning from the immune system.Third,we did research on the theoretical framework of internal control based on immune principles.Fourth,we studied the characteristics of internal control based on immune principles.It shows the features of adaptability,real-time,hommization and innovation,breaking the shackles of traditional internal control theory.Finally,we took Huawei Technologies Company as object in the case study,to illustrate the effectiveness and practicability of internal control based on immune principles.The significance of this thesis is mainly reflected in the following aspects.First,we innovatively use the research paradigm of enterprise bionics to solve the problem what internal control system should do under the background of three flow integration and time-space integration.This research is a forward-looking study.In the past,the internal control theory was established based on the practice,in that context we can only answer the question how internal control system operated.This thesis describes the ideal state of the internal control system under the background of three flow integration and time-space integration,in order to reconstruct theoretical framework of internal control to answer the question what internal control system should do.Second,internal control based on immune principles presents the features of adaptability,real-time,hommization and innovation.Traditional internal control theory is unable to meet the needs of enterprise development under such information environment,faced with the dilemma of hysteresis,mechanization,weak environment adaptability and organizational innovation interference.We creatively reconstruct the operating mechanism of internal control,including defense mechanism,learning mechanism,warning mechanism and innovation guarantee mechanism,making internal control system more adaptive,more real-time,more human,and innovative.Third,this thesis shows that the mechanism of internal control in the background of three flow integration and time-space integration will differentiate in two directions:data driven and flexibility.On one hand,with the popularity of mobile devices and the development of intelligent analysis technology,the data of enterprise will grow exponentially,and the correlation between data will be clearer,which enables computer do many jobs about internal control which in the past can only be done by human being.In this thesis,data-driven control and model-based warning mechanism are the application of the emerging technologies in the field of internal control.On the other hand,because of many mechanized and simple work being done by computer,people will be engaged in much wiser and more knowledgeable work.In this case,it is difficult to supervise the work process of employees,so internal control of such employees should be more flexible,which means we should pay more attention to employee’s specialist of cooperation,wisdom and altruism.Forth,this thesis emphasizes the importance of real-time re-control and suggests that learning mechanism is the effective mechanism of re-control.Traditional internal control theory puts great emphasis on the establishment of internal control system,but ignores re-control.This thesis puts forward interal re-control based on machine learning and normalized learning.The former makes real-time updating of both the data model and the control standard come true.The latter emphasizes the importance of internal control on information integration and knowledge sharing.Fifth,this thesis puts forward the importance of adaptability of internal control to the changing environment,which was vigilant in the study of internal control.Many studies do not take into account of the environmental changing faced by the organization.These studies are based on the non-informatization environment and traditional enterprise management,so that they can’t meet the actual needs of current business.Nowadays the environment faced by enterprises is that information technology is rapidly developing and the internal environment of organizations is changing a lot,showing the trend of three flow integration and time-space integration.In this case,the internal control theory and practice has to evolve with the changing environment. |
