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本文通过作者自己工作中的实际经验,从内部审计的角度反映实行年薪制企业中存在的比较突出的问题,也是制约年薪制在企业经营管理中发挥应有作用的关键因素。同时,结合工作实际指出了相应的改进措施。
Based on the actual experience of the author’s own work, this article reflects the prominent problems existing in the implementation of the annual salary system from the perspective of internal audit and is also the key factor that restricts the annual salary system to play its due role in the operation and management of the enterprise. At the same time, combined with the actual work pointed out the corresponding improvement measures.