摘要
设计健全、完整的内部控制是企业防范风险、实现企业战略目标的根本保障。从组织设计理论的视角来看,企业内部控制设计的基本程序为:明确企业发展战略,确定内部控制设计的目标;设计公司内部控制框架;划分各个管理层次、职能部门和工作岗位的权责;设计业务流程和管理规范,制订各种保证企业有效运行的规章制度;配备人员和培训;适时的信息反馈和修正。
Sound design and integral internal control is the basic security for companies to prevent risks and achieve strategy objectives. Based on the theory of organizational design, this paper analyses and confirm the basic procedures of internal control design, by exploring the relationship between the internal control, corporate governance and the design of organizational con- trolt A clear business development strategy designed to identify objectives of internal control~ Design the framework of internal control; Divide responsibilities of various management levels, functions and different jobs; Design business processes and management standards to ensure effective operation of business rules and regulations in companies; Staffing and training; Timely information feedback and correction.
出处
《成都理工大学学报（社会科学版）》
2009年第2期42-47,共6页
Journal of Chengdu University of Technology:Social Sciences
基金
国家自然科学基金项目的阶段性成果(70772084)
关键词
内部控制
公司治理
组织设计
internal control
corporate governance
organization design
