建立企业内部控制机制的思考

介绍了内部控制理论的发展过程,内部控制着力点及协调机理。认为要从把握受权度、提高受控度、规范控制制度三个点着力;注意控与被控矛盾的协调,控点为控面的结合;控制与创新相依。

Theoretical Thinking on the Establishment of Internal Control Mechanisms

This paper describes the process of internal control theory, internal control focus and its coordination mechanism. Hold that it is necessary to grasp such three points as the attorney, raising controlled, standardized control system focus. Attention to the control and the controlled in a coordinated way, the combination of control points and control surface. And control and innovation are interdependent.