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内控环境是其他内部控制因素发挥作用的基础,是内部控制是否有效的关键。而实践证明,内控环境建设是个系统工程,其中人的因素最为重要。笔者认为,要想搞好内控环境建设,就必须加强学习型组织的建设,以学习型组织的理念来指导和开展各项工作。首先,应建立企业共同愿景,激发团体凝聚力。共同愿景是企业员工共同持有的“我们想要创造什么”的图
The internal control environment is the basis for other internal control factors to play their role and is the key to the effectiveness of internal control. Practice has proved that the construction of internal control environment is a systematic project, of which the human factor is the most important. In my opinion, if we want to improve the internal control environment, we must strengthen the building of learning organizations and guide and carry out various tasks with the concept of learning organizations. First of all, should establish common vision of the enterprise, to stimulate group cohesion. The common vision is the picture “what we want to create” co-owned by employees