解决企业内部控制薄弱甚至失效的问题,根本的一条还得从解决第一因素——人的问题入手。“企业管理以人为本”这一观念,似乎已被多数人认同和接受了。但仅“以人为本”还欠全面,还应加上“人以责为本”,即人应以责任心、事业心为本,在选人、用人、用什么样素质的 To solve the problem of weak internal control or even failure, the fundamental one must start from solving the problem of the first factor - human. The concept of “people-oriented enterprise management” seems to have been accepted and accepted by the majority. However, “people-oriented” only owes its fullness to the principle of “taking people as the basis of responsibility”, that is, people should regard responsibility and dedication as the basis and what kind of quality