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制度设计首先要有正确的目标导向和价值利益取向,使制度达成的客观效果与制定制度要达到的主观目的要求一致。本文以管理学案例为引子,就企业内部控制制度建设须考虑的前瞻性、导向性、约束性、持续性、严谨性、全面性进行探求,或许可以从中得到一些有益的启示。
The system design must first have the correct goal orientation and the value orientation of benefit, so that the objective effect reached by the system is consistent with the subjective goal required by the formulation of the system. This article takes the case of management as a guide, probing prospectively, guiding, restraining, continuity, rigor and comprehensiveness which must be considered in the construction of the internal control system of the enterprise, and may get some useful enlightenments from it.