内部控制的有效性是企业实现相关目标的保证。文章结合已有实证文献的发现,基于系统科学的熵、耗散结构理论,提出了“内控熵”和“内控耗散”的概念,阐述了内部控制有效性演变的机理,为提高公司内部控制有效性提供了可能的解决思路。%Having an effective internal control is the guarantee to achieve enterprise ’s goals .Based on the theory of entropy and dissipative structure ,this paper proposes two concepts ,which are“internal control entropy”and“internal control dissipation”to explain the mechanism of internal control effectiveness evolu‐tion ,aiming to provide a possible solution to improve the effectiveness of enterprise ’s internal control .
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