Abstract
Control is that the controller keeps activities or people in track and prevents them from moving randomly or beyond the scope, making them follow the controller’s intention. Thus, there are four components of control: the subject, the object, the objective and the process. The subject of control is the controller; the object of control refers to the controlled activities or people; control objective is the intention of controller and control process is the control activities. Control can be regarded as the synonyms of correction, influence, manipulation and adjustment, but it cannot be interpreted as the same.
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Yang Youhong [1].
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Anthony [2].
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Maciariello and Kirby [3].
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(1) Financial capital preservation is usually consistent with physical capital preservation when there are no significant changes in price and technology circumstance. (2) General purchasing power of financial capital preservation can realize physical capital preservation when there are only significant changes in price. (3) When there are significant changes in price and technology circumstance, the achievement of financial capital preservation means the achievement of physical capital preservation though financial capital preservation isn’t totally equal to physical capital preservation. Technical progress can raise productivity and reduce investment with other things equals.
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IIA [4].
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IIA [4].
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Quoted from Wang Guangyuan [5].
- 9.
IIA [4].
- 10.
Ridley [6].
References
Yang Youhong (2011) Internal control framework of enterprise, 1st edn. Zhejiang People’s Publishing House, Hangzhou
Anthony RN (1998) Management control system, 9th edn. McGraw-Hill, Burr Ridge
Maciariello JA, Kirby CJ (1994) Management control systems, 2nd edn. Prentice Hall, Englewood Cliffs
IIA website, http://www.theiia.org/
Wang Guangyuan (1996) Manage auditing theory. Renmin University of China Press, Beijing, pp 232–233
Ridley A (1997) Internal auditing – prospects for the 21st century, Auditing research no. 1
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Zhang, X. (2014). Enterprise Management Control Systems. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_3
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DOI: https://doi.org/10.1007/978-3-642-54715-7_3
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