内部控制构建过程中的沟通模式探讨

内部控制制度的构建过程是一个变革的过程,需要组织内部全体相关人员的参与。使全体相关人员保持良好沟通,是对这一变革过程进行管理的重要组成部分。本文按照变革管理阶段理论的思想,对内部控制制度构建工作内容进行了梳理,提出了不同阶段对应可以使用的沟通方法,指出沟通贯穿了内部控制制度构建的全过程,并强调在各个阶段全体相关员工的支持与否是内部控制制度能够成功构建的重要影响因素。

The establishment of the internal control system is a change process, which requires the support from almost all the internal members. To keep in good communication is an important part of the change management for this process. This article combs the process of the internal control establishment from the perspective of change management stage theory, presents the com- municating methods corresponding to various stages, points out that communication runs through the whole process of the establishment of internal control system and the supports from the participators at every stage are the key factors of the es- tablishment of internal control system.