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社交关系是团体最为重要的关系,社群是团体中最重要的压力来源之一,是实现内部控制的主要环境因素,并能够影响内控绩效。基于社交理论、内部控制理论,从社交关系多个维度深入分析了团体内部控制环境的互动过程以及对内控环境的文化价值、治理管理结构等方面的影响,论证了协同内控机制的理论基础,对团体内控的环境建构有较大应用价值。
Social relationships are the group’s most important relationship. The community is one of the most important sources of stress in a group. It is a major environmental factor in achieving internal control and can affect internal control performance. Based on the social theory and internal control theory, this paper deeply analyzes the interaction process of the internal control environment and the impact on the cultural value of the internal control environment and the governance structure from the dimensions of social relations, and demonstrates the theoretical basis of the coordinated internal control mechanism. The environmental control of group internal control has great application value.