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内部控制体系作为企业管理方式不断改进和完善过程中不可或缺的重要组成部分,能够有效促进企业的健康的发展,但就目前情况来看,我国企业内部控制普遍薄弱,因此本文基于协同学的视角,对我国企业内部控制动态自组织过程进行了分析,为我国企业内部控制体系的构建提供了一条“协同演化”之路。
As an important and indispensable part in the process of continuous improvement and improvement of enterprise management, internal control system can effectively promote the healthy development of enterprises. However, at present, the internal control of enterprises in our country is generally weak. Therefore, From the perspective of the analysis of the dynamic self-organization process of the internal control of enterprises in our country, it provides a “synergy and evolution” path for the construction of the internal control system in our country.