论管理层在内控体系建立与实施中的作用

Management Layer's Role in Establishment and Implementation of Internal Control System

内控体系的建立削弱了管理层的权利,如果管理层对内控抗拒,就不可能有效实施内控制度。内控体系的建立与实施是实现企业目标和管理层目标的客观需要。管理层在内控体系的建立与实施过程中起着关键性的作用。

Internal control cannot be implemented effectively if management layer resists internal control which will weaken the right of management layer. Only when management layer realizes that establishment and implementation of internal control system can satisfy their own needs, internal control system will be paid high attention to and fur- ther be effectively established and implemented. Management layer plays a key role in the process of establishment and implementation of internal control system.