企业有机控制方法论

内部有机控制论对企业管理的可持续影响-----从内部有机控制看东宏扁平式管理对企业管理的影响内部有机控制论是当代企业内部管理极为重要方法论。

企业内部有机控制，就是形成一系列具有控制职能的方法、措施和程序，并予以规范化、系统化，使之成为一个严密的、较为完整的体系。

企业内部有机控制作为企业生产经营活动自我调节、自我约束的内在机制，在企业管理系统中具有举足轻重的作用。

内部有机控制制度的建立、健全及实施情况的好坏，是企业生产经营成败的关键（从东宏的发展来看，我们当前的体制还是有历史比较性和现实相对性的）。

综上而言，建立和完善内控制度，并强化其实施是东宏当前需要解决的重大课题。

怎样解开束缚我们前进的绞盘呢？下面就本人对企业内部有机控制有关问题谈几点看法。

关键词：内部有机控制（Internal organic control）管理控制各项管理的有效监督一企业内部有机控制的概述企业内部有机控制按其控制的目的不同，可以分为会计控制和管理控制。

会计控制是与保护财产物质的安全性、会计信息的真实性和完整性以及财务活动的合法性有关的控制；管理控制是指与保证经营方针、决策的贯彻执行，促进经营活动的经济性、效率性、效果性以及经营目标的实现有关的控制。

会计控制与管理控制并不是相互排斥、互不相容的，有些控制措施既可以用于会计控制，也可用于管理控制。

这里不再就会计控制累述。

企业内部有机控制的目标是确保单位经营活动的效率性和效果性、资产的安全性、经济信息和财务报告的可靠性。

其主要作用：1．有助于企业决策层实现经营方针和目标；2．保护单位各项资产的安全和完整，防止资产流失；3．保证业务经营信息和财务会计资料的真实性与完整性；4．保证单位内财务活动的合法性，也是企业内部有机控制的目标。

企业内部有机控制理论的发展经过了一个漫长的时期，大致可以区分为内部牵制、内部有机控制制度、内部有机控制结构与内部有机控制整体框架等几个不同的阶段。

内部牵制思想以帐目间的相互核对为主要内容并实施岗位分离（最常见的是三权分立），这在早期被认为是确保所有帐目正确无误的一种理想控制方法。

内部有机控制制度理论认为内部有机控制应分为内部会计控制和内部管理控制（或称内部业务控制）两个部分，前者在于保护企业资产、检查会计数据的准确性和可靠性；后者在于提高经营效率、促使有关人员遵守既定的管理方针。

这两者是不可分割、相互联系的。

内部有机控制结构的概念，认为“企业的内部有机控制结构包括：为合理保证企业特定目标的实现而建立的各种政策和程序”，并且明确了内部有机控制结构的内容为控制环境、会计制度和控制程序三个方面。

二企业内部有机控制的理解内部有机控制整体框架思想，可以从以下几个方面来理解企业内部有机控制：其一，内部有机控制具有一定的目的性，为达成某种或某些目标而实施。

其运作部门企业管理部就是通过一系列企业管理体系的认定与控制来实现这一目标，也是手段和工具，在指导、引领、监督、执法（处罚）意义上讲，这个部门是独立的，不受任何部门的牵制，直接向体制决策层负责工作；其二，内部有机控制是为了达到某个或某些目的而进行的过程，且是一种动态的过程，是使企业的经营依循既定的目标前进的过程。

它本身是一种手段而非一种目的；其三，内部有机控制不是某个事件或某种状况，而是散布在企业作业中的一连串行动，是企业经营过程的一部分，与经营过程结合在一起，使经营过程发挥其应有的功能，并监督着企业经营过程的持续进行。

换言之，内部有机控制与企业经营活动相互交织，为企业基本的经营活动而存在；其四，内部有机控制深受企业内部和外部环境的影响，环境又影响企业控制目标的制定与实施；对环境的清扫工作要彻底，尽可能为内部有机控制扫清障碍；其五，企业中的每一个员工既是控制的主体又是控制的客体，既对其所负责的作业实施控制，又受他人的控制和监督；其六，所有的内部有机控制都是针对“人”而设立和实施的，企业内部会因此形成一种控制精神和控制观念，直接影响到企业的控制效率和效果。

三构建具有良好绩效的内部有机控制体系按照上述理论，构建具有良好绩效的内部有机控制体系可以从五个方面入手，即1.完善企业的控制环境。

任何企业的控制活动都存在于一定的控制环境之中。

所谓控制环境，是指对建立、加强或削弱特定政策、程序及其效率产生影响的各种因素，主要是指重大影响因素。

控制环境的好坏直接影响到企业内部有机控制的贯彻和执行以及企业经营目标及整体战略目标的实现。

加强和完善企业内部有机控制，首先应注意企业内部有机控制环境的建设。

控制环境是一种氛围，其主要内容包括经营管理的观念、方式和风格；组织结构；董事会授权和分配责任的方法；管理控制方法；内部审计；人力资源管理政策和实务；外部环境的影响等。

2.进行全面的风险评估。

面临企业内外环境的日益复杂化，以及企业间竞争的日益激烈，企业经营风险不断提高，如何辨别、分析、防范和控制经营风险，已成为企业内部有机控制制度的重要内容之一。

一般来说，企业的风险管理就是按公司既定的经营战略，利用各种风险分析技术，找出业务风险点，并采取恰当的方法降低风险。

企业的风险管理要以预防为主，即通过增加、补充或规范各内部有机控制环节来减轻可能面临的风险；其次，要建立内部监督机构（一般由企业管理部承担此项工作）对企业高风险区域经常进行检查，及时发现已存在的或潜在的风险；最后，要善于转嫁风险，如购买保险等。

总之，企业的风险管理必须贯穿并渗透于企业控制的全过程。

3.设立良好的控制活动。

控制活动是确保管理阶层的指令得以实现的政策和程序。

控制活动出现在整个企业内的各个阶层与各种职能部门，涉及的控制对象包括人、财、物、产、供、销等各方面。

控制活动是针对关键控制点而制定的，因此，企业在制定控制活动时关键就是要寻找关键控制点。

企业一般根据其经营活动的关键绩效领域确定其关键控制活动，一般包括对人的素质、任职资格以及业绩考核的控制，企业运营的控制，包括计划决策管理、销售收款、采购付款、财产物质管理、质量管理、融资投资管理、资金管理控制等，以及对内部信息系统的构建、内部监督机构运作等方面进行的控制。

4.建立统一的管理信息系统。

管理信息系统，就是向企业内各级主管部门（人员）、其他相关人员，以及企业外的有关部门（人员）提供信息的系统。

通过管理信息系统，企业内部的员工能够清楚地了解企业的内部有机控制制度，知道其所承担的责任，并及时取得和交换他们在执行、管理和控制企业经营过程中所需的信息。

一个良好的信息系统应有助于提高内部有机控制的效率和效果，具体讲，应有助于控制标准的建立和修正，控制活动成效的评定、控制报告的拟定和以及改进建议的及时传达。

企业应按控制系统的需要识别使用者的信息需要，在此基础上收集、加工和处理信息，并将这些信息及时、准确和经济地传递（包括向下，向上的和横向的沟通传递）给企业内的相关人员，使他们能够顺利履行其职责。

5.加强企业的内部监督。

要确保内部有机控制制度被切实地执行的效果良好，内部有机控制过程就必须被施以恰当的监督。

监督是一种随着时间的推移而评估制度执行质量的过程。

内部审计、体系监管既是企业内部有机控制的一个部分，也是监督内部有机控制其他环节的主要力量。

在内部有机控制的监督过程中，内部审计、体系监管发挥着越来越重要的作用，内部审计、体系监管通过监督控制环境和控制程序的有效性，监督企业的内部有机控制是否被执行并及时反馈有关执行结果的信息，帮助企业更有效地实现预期控制目标。

同时，在监控过程中，内部审计、体系监管可以促进控制环境的建立、为改进控制制度提供建设性和战略性建议，为组织成功的达到所需要的内部有机控制水平服务。

就东宏而言，当前的管理体制与模式具备特定历史阶段的科学性和合理性，毕竟在东宏走过的十几年历程中发挥了极为关键的历史作用与现实作用，为企业长远发展积累了原始资本，带来了社会效益和经济效益。

目前，随着企业规模的扩大、发展的加速和资本的几何累加，我们的模式、体制逐渐暴露出明显的弊端和缺陷，比如民营企业扁平式管理的优势没有得到发挥，而是上下太长，左右太短；工作效率不高；部门间职责混乱；工作内容交叉带来的推诿扯皮等等。

这说明我们在模式与体制上还要不断健全、完善、科学与合理化；在深化企业改革和完善管理体制上仍要有比较艰难的道路要走、仍要有更多的精力投入、仍要有更多的工作付出。

这就要求全体职工强化改革意识、深化改革理念、树立改革决心，拿出改革勇气面对我们正在面临的新课题、新挑战和新环境，拿出理论勇气正视我们将要接受的新观念，新目标和新要求。

在深化企业改革的探索中扎实工作、攻坚克难、稳步推进，努力在东宏的大进步、大发展中开创工作新局面、取得改革新成果。

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