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建设以人为本的企业内控文化,要求将内部控制建设和企业文化建设相融合,二者都应成为一种制度安排且相互嵌入,德治与法治并举,刚性和柔性相济,内部人及外部利益相关者兼顾。
The construction of a people-oriented corporate internal control culture requires that internal control and enterprise culture should be integrated. Both should be institutional arrangements and embedded with each other. The combination of virtue and rule of law, rigidity and flexibility, internal and external stakeholders Take into account.