组织学习是当今企业最重要的核心能力之一。面对日益复杂的经济形势,企业必须不断学习和创新才能实现可持续发展。目前,许多企业都正在向学习型组织转变,并且面临内外环境及经营风险的一系列变化。为此,作者认为,企业的内控体系应当及时作出相应的调整,构建适应组织学习的企业内部控制框架。 Organizational learning is one of the most important core competencies in today’s business. Faced with the increasingly complex economic situation, enterprises must continue to learn and innovate in order to achieve sustainable development. At present, many enterprises are making changes to learning organizations and facing a series of changes in their internal and external environment and business risks. To this end, the author believes that the enterprise’s internal control system should make appropriate adjustments in time to build organizational learning to adapt to the internal control framework.