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随着管理形势的变化,管理实践和管理理论都发生着重大变化,管理理念也在动态变化之中。随着管理控制形势以及管理控制观的变化,内部控制及其规范体系也应与时俱进,进行相应的适应性变迁。本文分析了西方管理理论观的变化,探讨了依据开放、自然管理控制观的内部控制及其规范体系应进行的相应调整和变化,以期为我国内部控制规范体系的完善和优化,为我国内部控制实践的发展提供有益的帮助。
With the changes in the management situation, major changes have taken place in management practices and management theories, and management concepts are also undergoing dynamic changes. With the change of management and control situation and management and control concept, the internal control and its normative system should also keep pace with the times and carry out corresponding adaptive changes. This paper analyzes the changes of western management theory, probes into the corresponding adjustments and changes that should be made according to the internal control of open and natural management control and its normative system, with a view to improving and optimizing the internal control system in our country, Practical development provides useful help.