基于内部控制理论的图书馆管理思考

The Thinking of Library Management Based on the Theory of Internal Control

从内部控制的概念入手,通过对图书馆与内部控制环境、内部控制系统的关系,以及对图书馆实行内部控制后的监督和评价,分析内部控制的基本理论运用在图书馆管理工作的作用,提出进一步优化、健全图书馆内部控制机制。

According to the library and the internal control environment, the relationship between the internal control system, as well as to the supervision and evaluation of library after the implementation of internal con-trol, this article analyses the basic theory of internal control of the role in the management work of library from the concept of internal control and puts forward the proposals for further optimizing and improving of the library＇s internal control mechanisms.