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近年来,随着内部控制研究的不断深入,企业对于内控工作的要求也逐渐提高。学者采用多种科学化的理论来完善企业内控制度,成为当下内控建设发展的主要目标。而组织行为学理论属于一个完善的理论发展体系,其对于企业内控制度建设具有明显的借鉴作用。然而目前应用组织行为学理论进行内控制度的研究仍然相对较少。为此,本文基于组织行为学视角,对企业的内部控制工作展开深入研究,并为此进行深入探讨,以期为相关研究工作的开展提供参考。
In recent years, with the continuous deepening of internal control research, the requirements of enterprises for internal control work have been gradually raised. Scholars using a variety of scientific theories to improve the internal control system has become the main objective of the current development of internal control. The organizational behavior theory belongs to a sound theoretical development system, which has obvious reference for the construction of enterprise internal control system. However, there are still few studies on the application of organizational behavior theory to internal control systems. Therefore, based on the perspective of organizational behavior, this dissertation conducts in-depth research on the internal control of enterprises, and conducts in-depth discussions on this issue in order to provide reference for the development of related research.