基于价值链管理的内部控制构建思想

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,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。

Constructing Thoughts of Internal Control Based on Value Chain Management

Development and application of information technology and value chain theory provide a good opportunity to improve the management level of enterprise and gain a competitive advantage.This paper,combining with the value chain theory,analyzes the key steps to build the internal control which can adapt to the management of value chain under the guidance of the internal control structure.This paper argues that internal control should be value-added activities which take getting a competitive advantage as the st...