摘 要随着经济和企业管理的不断发展,内部控制制度作为现代企业制度的核心,是企业生命力的重要保证。而在内部控制要素框架中,控制环境作为一个基本的要素越来越重要。在控制环境中,人始终是一个根本出发点,所以怎样搞好人力资源管理成为营造良好的控制环境的一个重要课题。本文从管理学的两大人性假设的Y理论出发,构造了一套以人为本的激励机制。关键词:人性假设,内部控制,控制环境,激励
Abstract:
As economy and the study of business administration thrives; internal regulation, the centerpiece of modern corporate framework has become the very essence of firms’ sustainability。
Per say, the environmental control which is its rudiment has become a vital factor。
Nonetheless under the umbrella of environmental control, human resources are its core; therefore the management of human resources is a critical subject, to which environmental control depends upon。
The current text shall establish its grounds, base on the two fundamental hypothesizes of human nature in business administration, or more commonly referred to as the Y Theory; thereon attempting to establish a set of incentive system with a keen focus on personnel。
Keywords: Hypothetical Human Natures, Internal Regulation, Environmental Control, Incentives
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