巴菲特曾说:“如果你走在错误的道路上,奔跑也没有用。”梳理和建立内控制度,必须明确建立内控制度的理念。管理上实现目的的路径永远不是惟一的,但企业管理者在面对管控上是集权还是分权,做流程还是做规程等问题时,必须形成一个统一的制度理念,才能起草出风格一致的内控制度章程。 Buffett once said: “If you go on the wrong path, running is useless. ” To sort out and establish internal control system, we must clearly establish the concept of internal control system. Management of the path to achieve the goal is never unique, but the management of enterprises in the face of centralized management or decentralization, the process or do the rules and other issues, we must form a unified system of ideas in order to draft a consistent style of internal control System charter.