企业内部控制环境建设的基本思路

企业管理者存在着管理动力不足和淘空企业的现象,这在很大程度上是内部控制环境出了问题.文章提出了优化董事会决策机制,理顺董事会与经理层关系;完善企业内部监控体系和信息系统;构建合理的管理组织架构;营造良好的企业文化以增强员工的素质等内部控制环境建设的基本思路.

Basic Clues of Thoughts of Constructing Inner Controllable Environment of an Enterprise

The phenomenon that the managers run an enterprise without enough impetus and that they swallow it up, resulted from by inner controllable environment in a great degree. This article puts forward five clues of thoughts such as optimizing policy decision mechanism of the board of directors and putting the relationship between the board and the managers in good order, consummating the inner monitoring and information system, constituting a reasonable structure of a management organization, strenthening quality construction of both managers and the staff, and building a good inner enterprise culture.