一、党的领导在内控中的地位和作用如何通过内控管理使企业员工各展其才,帮助企业高效运转?这历来是管理学中十分被重视的问题。上世纪西方的管理理论从研究人性假设入手,形成了著名的“X、Y、Z”理论,三大理论的共同点,都赞成用规范化的制度推行标准化的管理。而上世纪70年代日本的崛起,让西方的管理学界又重新认识到了“企业文化”的巨大力量,“形而上”的引领较之于“形而下”的规范,不是说后者不好,但似乎前者更具有强大的感染力。认识到这一点,我们就应该意识到,其实中国人、中 First, the party’s leadership in the internal control of the status and role of internal management through how to make employees showcase their talent, to help enterprises operate efficiently? This has always been a very important issue in management science. The western management theory of the last century started with the study of human nature hypothesis and formed the well-known “X, Y, Z” theory, which has in common with the three major theories. Both of them support the implementation of standardized management through a standardized system. The rise of Japan in the 1970s brought western management scholars to re-recognize the great power of “corporate culture,” and “metaphysics” leads more than “metaphysics” nor does it mean that the latter Not good, but it seems that the former is more powerful. In recognition of this, we should realize that, in fact, the Chinese people are among them