许多先进企业的实践证明,克服以下“四种倾向”,是建立健全内部控制机制的关键所在。一、在内部控制机构的设置上,克服重眼前成本,轻专职机构建立的倾向,建立健全内部控制机构。现在,有相当一些大中型企事业只考虑眼前成本,认为建立专职机构,会增加行政人员,浪费人力物力,经济 The practice of many advanced enterprises proves that overcoming the following “four tendencies” is the key to establishing and improving an internal control mechanism. I. Set up the internal control mechanism to overcome the tendency of focusing on the immediate costs and establishing a light full-time agency and establish and improve the internal control mechanism. At present, quite a few large and medium-sized enterprises consider only the immediate costs. They think that setting up a full-time agency will increase administrative personnel, waste manpower and material resources,