基于价值链管理的内部控制及目标定位

内部控制是公司治理与管理中不容忽视的内容,在实务中是被广为关注和构建的一项提高业务效率和质量、防范工作错误和弊端的制度或系统。分析内部控制的内涵及确定其目标定位需要考虑价值链管理理论的影响。内部控制体现价值链管理理论的基本内涵,实现企业价值最大化构成内部控制的目标,内部控制可以实现企业价值链整体增值。

Internal Control and Objective Orientation Based on Value Chain Management

As a non-negligible content in corporate governance and corporate management, internal control is a mechanism or system that deserves wide concern and construction in practice to improve the business efficiency and quality and prevent the mistakes and abuses in work. The influence of value chain management theory should be considered when an analysis is made on the connotation and objective orientation of internal control. The objective of internal control is to maximize enterprise's value and internal control helps the realization of incremental value of enterprise's value chain as a whole.