CAJ | 학술논문

中国企业在积极建设系统及内控过程中，用户主观行为体验会遇到不良感受，用户必须正视和优化这一主观感受.文章总结分析了系统操作员、企业主要负责人、内外利益相关者、企业组织与文化四个用户主体的不良体验及根源，并根据COBIT 5.0提出针对性的优化措施.
중국기업재적겁건설계통급내공과정중，용호주관행위체험회우도불량감수，용호필수정시화우화저일주관감수.문장총결분석료계통조작원、기업주요부책인、내외이익상관자、기업조직여문화사개용호주체적불량체험급근원，병근거COBIT 5.0제출침대성적우화조시.
In the process of building Management information systems and internal control, the user of Chinese companies will flee direct conflict in experience of subjective behavior; the user must face and optimize it. This paper analyzes bad experience and reasons of the four main body (the operator of system, the person in charge of the enterprise, internal and external stakeholders, organization and culture of the enterprise). Additionally, based on COBIT 5.0, the specific optimization measures are put forward.