摘要
内部控制制度的功能就是在不确定环境下跨越时空地配置企业资源。内部控制制度设计应注重内部控制制度功能和结构的融合。内部控制制度改革的要点是内部控制机构的功能整合,以提高自我引导能力为目标,引入柔性控制手段和建立内部控制创新激励机制。
The function of enterprise inner control is to distribute enterprise resources across time and space under the uncertain environment. Its design is based on the combination of the inner control function and structure, and the key point of the reform of inner control system lies in its reorganization as to achieve self-direction, improve soft control measurements, and set up creative incentive system.
出处
《改革与战略》
北大核心
2008年第9期145-147,共3页
Reformation & Strategy
关键词
内部控制
创新
内部控制制度
功能
结构
inner control
creativity
inner control system
function
structure
