传统的内部控制是一种实行严密组织管理的刚性管理模式,而柔性管理强调以人为本,在尊重人的前提下实行灵活多变的管理方式来调动人的积极性与创造性。笔者拟就如何使内部控制与柔性管理充分地结合、做到刚柔相济提几点建议。(一)建立科学健全的刚性管理体系柔性管理和刚性的内部控制的最终目的都是保证企业目标的实现,因此,从根本上二者方向是一致的。要求企业重 The traditional internal control is a kind of rigid management mode, in which strict organization and management is practiced. However, flexible management emphasizes people-oriented management and motivating people with initiative and creativity under the premise of respecting people. The author intends to make the full integration of internal control and flexible management, so as to make a few suggestions. (A) the establishment of a sound scientific rigid management system Flexible management and rigid internal control of the ultimate goal is to ensure the realization of business goals, therefore, fundamentally the two directions are the same. Requires heavy business