The Discussion Of People-oriented Internal Control Mode

In recent years,although more attention is drawn to the modern enterprise management system in our country,there are still many financial fraudulent practices and the failure of internal control has seriously affected the normal operations.In addition,although China has already issued “the basic norms of internal control for SMES”,"Internal Control Evaluation Guidelines","Internal Control Audit Guidelines" and the Audit Commission which promulgated the Twelfth Five Year Plan of audit work development clearly strengthens the " a big triple " decision about the audit system and prevents,controls major audit risk.Many enterprises still focus on the growth of the speed,scale,profit which ignore the enterprise internal control construction.Relatively,the enterprise internal control is weak and the internal control construction is lagging behind and also seriously affected the development of company.The centralized system,paternalism,top-down model and other internal control model have seriously hindered the development of the internal control and enterprise management.Traditional internal control model has been a serious impediment to the modern enterprise management and a new internal control model should be established.So this paper analyzes and discusses the current enterprise "humanistic" internal control mode.The core of the "people-oriented" internal control mode is based on people-oriented.In the "home" culture of the internal control environment,it respects,understands and trusts its employees.This internal enterprise management and risk control mode has a positive role in running an enterprise.Through the case analysis method,the first part mainly analyzes the domestic and foreign relevant literature review and the research results and summarizes the research results of scholars and deficiencies.The second part mainly expounds human-oriented concept model of internal control theory,such as "people-oriented" the relevant concept,content,characteristics of the internal control mode and construct the motivation and effects.The third part mainly introduces FT group of "human-oriented" internal control mode,analyzes the FT group "humanistic" internal control mode selection system background,architecture,design and operation mechanism.The fourth part mainly analyzes the "humanistic" internal control mode which analyzes and discusses the implementation of internal control system background,organization structure,content framework and operation mechanism and effect.And the last part the paper makes a summary and the company need to pay attention to choosing a "people-oriented" internal control model.Through the method of combining theory and practice,the article which combines with FT Group's " people-oriented " internal control mode describes that the companies choose the internal control mode should be based on the actual situation and highlight the human enterprise," people-oriented " management and so on in the current environment of modern management system.From the actual situation of enterprises,the companies should constantly improve the internal control,rich enterprise culture,promote enterprise's innovation ability to promote enterprise development.In short,choosing the internal control mode the enterprise should pay full attention to humanity Hypothesis,Maslow's hierarchy of needs theory,incentive theory and the principles of cost-effectiveness.The enterprise can enhance corporate management efficiency and management level,risk control,ensure reliable compliance risk management system to enable enterprises to obtain greater efficiency and development under the couple hardness with softness of internal control mode.