【摘要】 所有的内部控制都是针对人而设立和实施的 ,无论多么完善的内部控制 ,都需要称职的人员来实施和监督。本文就建立良好的用人机制、提高人员素质、健全内部监督三方面论述了如何有效实施内部控制制度。更多还原

【Abstract】 All the internal control is set up and implemented for human being.However perfect the internal control is,it needs qualified personnel to implement and supervise.This paper deals with how to effectively implement internal control system regarding building good employment mechanism,raising personnel quality and amplifying internal supervision.更多还原