对企业内控制度难点的思考

Think about the Difficulties in the Inner Control System of Enterprises

内部控制制度是现代企业管理的重要手段。企业实施有效的内部控制,必须把握授权的度、提高被控对象的受控度、提升规范控制程度、提高控制人员的业务素质。在企业内控工作中,控与被控是需要不断协调的矛盾,控面与控点是值得研究的课题,控制与创新是相依相伴的两种手段。

Inter control system is an essential way in modern enterprise management. In order to execute effective internal control of an enterprise, the range of authorization should be controlled, the degree of the plant＇ s being controlled be promoted, the degree of controlling be standardized and the professional quality of the controlling staff be upgraded. In internal control, the controller and the controlled, which are contradictions, should be coordinated continually. The range and point of control are worthy of research. Control and innovation are two means depending on each other.