学习型组织的内部控制及其评价

Internal Control and its Evaluation in Learning Organization

学习型组织被认为是21世纪的最成功的企业模式,但对于如何建立学习型组织并加强其管理控制,目前尚处于探索阶段。从组织学习与内部控制之间的相关性入手,旨在分析学习型组织内部控制的特征、方式和评价方法。

Learning organization is regarded as the most successful enterprise model in the 21th century, but how to build and engineer the learning organization is still under exploration. This article begins with the correlativity of organizational learning and internal control, tries to analysis the features, patterns and evaluation methods of internal control in learning organizations.