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内部控制中“人”是关键因素,因此,加强企业内部控制必然要求体现“以人为本”的现代管理理念,但从我国现状来看,实施“以人为本”的内部控制制度还存在一些障碍,文章对此提出了三方面相应对策:1、提高管理者的认识是以人为本完善内部控制的关键;2、提高全员素质是内部控制制度的贯彻执行的保证;3、培植和优化企业文化,改善内部控制环境是内部控制制度顺利实施的保障。
“Human” is the key factor in internal control. Therefore, strengthening internal control of enterprises necessarily requires a “people-oriented” modern management philosophy. However, judging from the current situation in China, there are still some obstacles to the implementation of the “people-oriented” internal control system. Three countermeasures were proposed: 1. To raise the awareness of managers is to improve the internal control of the people; 2. To improve the quality of the entire staff is to ensure the implementation of the internal control system; 3. To cultivate and optimize the corporate culture and improve the internal control environment It is the guarantee for the smooth implementation of the internal control system.