摘要
执行力对中小企业内部控制意义重大:它影响内部控制的效果,保证内部控制被有效实施,有助于形成良好文化氛围。中小企业要想使其内部控制具有执行力,需要构建相应保证条件:强化领导者控制意识,完善内部控制机制,重视例外性管理。
The Implementing force has great meaning for the internal control of the middle - small enterprises. It affects the results of the internal control; guarantees the internal control to effectively implement, helps to form the good cultural atmosphere. If the middle - small enterprises want their internal control to have control force, they must set up corresponding guarantee conditions, strengthen the control consciousness of the leaders; perfect the internal control mechanism and pay attention to the exceptional management.
出处
《郑州大学学报（哲学社会科学版）》
CSSCI
北大核心
2006年第5期93-96,共4页
Journal of Zhengzhou University:Philosophy and Social Sciences Edition
关键词
中小企业
内部控制执行力
保证条件
Middle- small enterprises
internal control implementing force
guarantee condition
