基于价值链管理视角的内部控制设计思路

信息技术与价值链理论的发展与应用,为提高企业管理水平,获得竞争优势提供了一个良好的契机。本文结合价值链理论,探讨了价值链思想对内部控制的启示,分析了在内部控制结构指导下构建一个能适应价值链管理的内部控制的关键步骤。本文认为,内部控制应是一个以获取竞争优势为战略目标,以企业内各种"流"为控制主线并能不断自我完善的增值活动。

Design Ideas of Internal Control Based on the Perspective of Value Chain Management

The development and application of information technology and the theory of value chain provide a good opportunity to improve the management level of enterprise and gain competitive advantage. This paper combined with the value chain theory discusses the enlightenment of value chain thinking to internal control, analyzes to build the key steps of internal control which can adapt the value chain management under the guidance of the internal control structure. This paper argues that internal control should be the value-added activities which take gaining a competitive advantage as the strategic goal, and take the taking various ＂stream＂ in enterprises as the main line of control and can constantly perfect itself.