战略导向的集团公司内部控制体系研究

内部控制的健全有效对集团公司的经营发展具有重要的作用。然而目前国内外理论界对内部控制的认识尚存在不足，对内部控制的定位显得逻辑混乱。因此，通过调研诊断、体系建立、监督评价等一系列措施，建立超越公司间的法人界限而注重企业与环境的相互作用及母子公司间的有机关联的战略导向的集团公司内部控制，对促进母子公司协同，发挥内部控制价值增值的功能，实现集团公司持续、健康发展具有非常重要的意义。

On the System Construction of Strategic-oriented Internal Control of Group Company

Sound and effective internal control plays an important role in group company. But at present in domestic and foreign theorists the understanding of internal control problems still exist.The positioning of internal control is logic chaos. Therefore, it is very im-portant that through a series of measures such as the investigation and diagnosis,system establishment, supervision and evaluation to build a strategic-oriented internal control of group company that can surpass the corporate boundaries ,and pay attention to the interaction of company and environment and the interconnected of the parent company and subsidiaries,for promoting the coordination of the parent company and subsidiaries and to adding value of internal control,and achieving the sustainable and healthy development of group compa-ny.