经济管理学刊（中英文版）

内控与业财融合的协同效应研究：基于资源编排理论的双向增效机制探索

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作者：惠敏慧

摘要：

在数字经济与全球化竞争背景下，企业亟需通过内控与业财融合的协同效应实现财务与业务的双向增效。本文基于资源编排理论与动态能力框架，构建“制度-资源-能力”三维分析模型，揭示协同效应的非线性作用机制：制度弹性通过控制权共享机制调节资源整合效率，数字技术通过数据驱动与智能控制放大协同价值，而组织学习则推动隐性知识显性化形成能力共生演化。研究进一步提出“阈值效应”与“边际收益递增”理论命题，阐明信息透明度、控制权配置存在非线性影响边界。实践层面，建议企业构建“战略-控制-协同”三位一体的治理体系，设计动态评价指标体系，并探索数字化转型中的控制权再平衡路径。研究拓展了资源编排理论在管理会计领域的应用边界，为数字化时代企业实现风险防控与价值创造的有机统一提供理论支撑。

关键词：内部控制；业财融合；协同效应；资源编排理论；数字化转型；动态能力

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