摘要
内部控制是现代企业管理的重要手段,而完善的控制环境是建立健全企业内部控制制度的基础。改善公司治理结构,健全董事会,提高管理者的素质和品行,确定合理的组织结构和权责分派体系,形成健康的企业文化,建立良好的人力资源政策,加强信息系统建设是完善企业内部控制环境的有效途径。
Internal supervision is an important way for the management of modern enterprises and perfecting supervision is the foundation for such systems construction. The article puts forward some effective ways as follows: perfecting management structure, bettering board of directors, improving the quality and action of managerial staff, establishing sound organization structure and systems of rights-duty separation, developing healthy enterprise culture, adopting rational human resources policy and strengthening information system construction.
出处
《西北民族大学学报（哲学社会科学版）》
2003年第6期44-48,共5页
Journal of Northwest Minzu University(Philosophy and Social Sciences)
关键词
内部控制
管理制度
董事会
企业文化
人力资源
Internal supervision environment
managerial structure of enterprise
board of directors,enterprise culture,information system
