摘要
创新与控制是企业管理的两大基本职能。组织创新是企业创新的重要内容,内部控制是企业控制体系的重要组成部分。企业创新会引起组织等级制度弱化、组织结构扁平化、组织边界柔性化、人员素质职业化、组织氛围学习化、组织内部风险扩大化、信息与沟通网状化及工作活动流程化。这些组织行为变化会改善企业内部控制环境,扩大风险评估范围,增加控制活动内容,提高信息沟通效率,形成对流程的动态监控。
Abstract： Innovation and control are two basic functions of enterprise management. Organizational innovation is an important part of enterprise innovation. Internal control is a basic part of corporate control system. This research shows that enterprise innovation will weaken the hierarchy of organizations, flatten the organizational structure, make the organization border flexible, professionalize the staff quality, make the organizational atmosphere study-oriented, expand the internal risk, reticulate the information and communication network and make the work activities become a process. These changes in organizational behavior will improve their internal control environment, expand the scope of risk assessment, increase the control activities, improve the efficiency of information communication and form a dynamic monitoring of the process.
出处
《中国流通经济》
CSSCI
北大核心
2009年第2期43-46,共4页
China Business and Market
关键词
组织创新
内部控制
影响
organizational innovation
internal control
influences
