浅谈企业内部控制制度的构建

Talking about the Construciton of Internal Control System of Enterprise

从组织机构、董事会与审计委员会、管理哲学和风格及企业文化、授予权利和责任方式、员工的诚信度和道德价值观、员工的胜任能力以及人力资源政策和实施7个方面阐述了企业内部控制制度的构建。

This paper expounds the constrution of internal control system of enterprise from seven aspects of the organization, the board and audit committee, the management philosophy/style and corporate culture, the ,ode of delegation of authority and resiponsibility, the credentials and moral values of staffs, the compeetncies of staffs, and the policy of human resource and its and implementation.