摘要
制造型企业是我国国民经济的支柱,加强其内部控制研究具有极其重要的意义。目前我国有关内部控制的研究对于这类企业的适用性不强,使得这类企业的内部控制在实际运行中的效果不尽理想。制造型企业内部控制研究的关键是对各业务流程活动的控制。因此,本文结合制造型企业的基本特点,将价值链理论引入这类企业内部控制体系的研究之中,重构其业务流程体系,加强其关键控制点的控制力度,建立一套基于价值链管理的制造型企业内部控制体系,以期完善其内部控制体系架构,促进企业的价值增值与最终目标的实现。
As manufacturing enterprises are the pillar of our national economy, it is of important significance to strengthen the researches on the manufacturing enterprise internal control. At present, due to the inadaptability of the researches in this aspect, the internal controls in these enterprises are unsatisfactory. The key of manufacturing enterprise internal control is the business process activities. Combined with the basic characteristics of manufacturing enterprises, this paper puts the value chain theory into the research of enterprise internal control system, and establishes a system of manufacturing enterprise internal control based on value chain management as to perfect the internal control system frame and promote the realization of ultimate goal.
出处
《企业经济》
北大核心
2014年第3期73-76,共4页
Enterprise Economy
关键词
制造型企业内部控制
价值链管理
业务流程控制
manufacturing enterprise internal control
value chain management
business process control
