内部控制、价值管理和企业价值

在内部控制理论研究的发展过程中，内部控制局限性一直是与其目标实现相关的最为重要的一个问题，内部控制要想在企业经营管理中发挥更大的作用，就必须着眼于其他途径，朝着多元化、多角度的方向发展。因此，本文另辟蹊径，沿着企业利益相关者合作逻辑，引入时间参数，构建基于企业全体资源要素投入主体共同参与治理的内部控制体系，保障各主体的特定利益，协调各主体的价值取向，促进企业整体价值最大化。

Internal Control,Value Management and Enterprise Value

In the development of internal control theory the control restraint has been an important issue in connection with the realization of the goal.For the internal control to maximize its effect in the management process,it has to follow other route towards diversity and multi-dimensions.Based on this assumption,this paper takes the perspective of the cooperation logic of the interest people and introduces the time parameters and suggests the establishment of an internal control system based on the participatio...