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内部控制理论在产生伊始缺乏对人性基本特征的基本尊重,从而面临了一系列的现实挑战,因此,内部控制的基础理论研究应充分重视人性基础研究。本文根据霍布斯的“利维坦”理论和人类对理性的自然追求两条路径,明确了内部控制理论研究的人性基础的具体含义。同时,根据对“理”的理解,内部控制从本源上反映了人类普遍拥有的自我控制倾向,可以看做自我控制倾向的外部化。内部控制的产生源于人类基因作用,并随着环境的变化发挥其更重要的保障人类社会健康发展之作用,人类日常行为普遍倾向中也流露出对内部控制制度的自觉接受和高度认同。在网络型组织迅速发展和信息化时代学习成为社会主导能力的环境下,内部控制为协调人类社会面临的各方面利益矛盾提供了制度保障。
Since the internal control theory lacks the basic respect for the basic characteristics of human nature at the beginning of its production, it faces a series of realistic challenges. Therefore, the basic theoretical research of internal control should pay enough attention to the basic research of human nature. According to Hobbes ’Leviathan ’ s theory and mankind ’s natural pursuit of rationality, this paper clarifies the concrete meaning of human nature foundation of internal control theory research. At the same time, based on the understanding of “rationale ”, internal control reflects the universal self-control tendency of human beings from its origin and can be regarded as the externalization of self-control tendency. Internal control arises from the role of human genes and plays a more important role in safeguarding the healthy development of human society as the environment changes. The general tendency of human daily behavior also reveals the conscious acceptance and high acceptance of the internal control system. With the rapid development of network-based organizations and learning to become the dominant force in society in the information era, internal control provides institutional guarantees for coordinating the conflicts of interests among various social groups in various aspects.