基于心理契约的企业内部控制优化研究

Research on the Optimization of Enterprise Internal Control Based on Psychological Contract

心理契约与企业内部控制关系密切,内部控制是心理契约实现的保障,心理契约是内部控制有效实施的前提,有助于内部控制目标的实现。心理契约是一种无形契约,是契约双方达成的潜在认同,当契约双方均得到心理满足后,双方才会实现共赢。因此,企业应重视与员工之间的心理契约,加强企业文化建设,完善激励机制,重视员工个人发展,促进员工对企业的认同感,以达到企业内部控制优化的目的。

A psychological contract is closely related to the internal control of enterprises.The internal control is the guarantee for the realization of the psychological contract.The psychological contract is the premise of the effective implementation of the internal control,which helps to achieve the goal of the internal control.Psychological contract is a kind of invisible contract,which is the potential recognition reached by both sides of the contract.When both sides of the contract get psychological satisfaction,both sides will achieve win-win situation.Therefore,enterprises should attach importance to the psychological contract with employees,strengthen the construction of corporate culture,improve the incentive mechanism,attach importance to the personal development of employees,and promote the employees'sense of identity with the enterprise,so as to achieve the purpose of optimizing the internal control of enterprises.