一种全新的内部控制观探析

内部控制作为一项重要管理手段日益受到企业的高度重视,它是一种比照规则进行纠偏的机制,其价值就是为确保规则履行而进行的纠偏。控制与计划是共生的两项管理职能,计划在某种程度上可以称之为规则,在企业中表现为纵向业务流程、横向文字化的岗位职责和数字化的责任预算等。

Internal Control

As an important management means' Internal control is increasingly valued by business enterprise.It is a kind of rectification system according to the rule.Its value is rectification ensuring the rule performance.with is two management functions,plan can be expressed as rule in a certain degree,showing in enterprise as follows:vertical business process,the horizontal literal post obligation and digital responsibility budget.This paper begins with the regulation of internal control.