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当前,企业内部控制规范体系建设已在我国上市企业和国有大中型企业层面推行。大多数上市企业已经针对其所在的行业特点和企业内部的管理要求,制定了符合自身的企业内部控制制度。然而,再好的制度其根本意图和存在的价值在于实施和执行,而其实施效果如何与企业管理者的行为驱动有着直接的联系。传统的“物本管理”已不能适应企业发展的需要,以人为本的“人本管理”将人作为企业管理的关键点和基准点将是大势所趋。本文借鉴行为科学理
At present, the standardization of enterprise internal control system has been implemented in China's listed companies and state-owned large and medium-sized enterprises. Most listed companies have developed their own system of internal control in the light of their industry characteristics and internal management requirements. However, the most important system is its fundamental purpose and the value of existence lies in the implementation and implementation, and how its implementation effect is directly related to the behavior management of the enterprise managers. The traditional “material management ” has been unable to meet the needs of business development, people-oriented “people-oriented management ” as the key to business management and benchmark will be the trend. This article borrows from behavioral science