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《企业内部控制基本规范》《、企业内部控制配套指引》的相继出台,对我国企业内部控制提出了更高的要求。如何建立并有效实施内部控制是企业管理面临的重大课题。人力资源管理作为企业管理的重要内容之一,对内部控制的建立与实施也将产生重要影响。本文将从人力资源管理的角度,探讨人力资源管理对企业内部控制五要素的影响,并在此基础上提出相应对策。
The “Basic Norms of Enterprise Internal Control” and the “Guidelines for Supporting Enterprise Internal Control” have been promulgated one after another, putting forward higher requirements on the internal control of enterprises in our country. How to establish and effectively implement internal control is a major issue for business management. As an important part of enterprise management, human resources management will also have an important influence on the establishment and implementation of internal control. This article will discuss the human resource management from the perspective of human resource management on the five elements of internal control, and on this basis, put forward corresponding countermeasures.