| 工作流技术在企业内部控制中的应用研究 |
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| 引用本文： | 姚家奕,张晓敬.工作流技术在企业内部控制中的应用研究[J].技术与创新管理,2010,31(2):216-218,246. |
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| 作者姓名： | 姚家奕 张晓敬 |
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| 作者单位： | 北京交通大学经济管理学院,北京,100044 |
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| 摘 要： | 内部控制是企业经营过程中实现自我调节和自我约束的管理依据,通过内部控制可以实现企业管理制度整体化和决策过程规范化。目前内部控制主要以书面形式存在,这种形式不能有效约束员工行为、控制企业经营方向,而工作流技术的出现在实现企业活动流程化的同时将内部控制视觉化,增强了内部控制的约束力,有效避免企业的资源损失。
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| 关 键 词： | 内部控制 工作流 业务流程 应用系统集成 |
The Application of Workflow Technology to Enterprises' Internal Control |
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| YAO Jia-yi,ZHANG Xiao-jing.The Application of Workflow Technology to Enterprises' Internal Control[J].Technology and Innovation Management,2010,31(2):216-218,246. |
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| Authors: | YAO Jia-yi ZHANG Xiao-jing |
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| Institution: | School of Economics and Management/a>;Beijing Jiaotong University/a>;Beijing 100044/a>;China |
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| Abstract: | Internal Control is the basis on which self-regulation and self-restraint in the process of enterprise management can be achieved.By adopting internal control,the enterprise can reach the objective of management system integration and standardized decision-making process.At present,Internal Control mostly exists in written form.It is not effective in restricting employees' behavior and control the enterprise operating direction.The emergence of workflow technology realizes the streamline of business activit... |
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| Keywords: | internal control workflow business activity application integration |
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