从传统视角下来看,企业内控的目的在于合理配置组织资源,并集中对职工工作状态的管控。然而,这种基于内环境的内控策略似乎适应现实需要,则难以给出一个明确的答案。由于乳品企业面临的是买方市场,因此,在共生效应中内控需要市场营销策略的牵引,而内控效果的好坏又决定着营销目标的达成与否。 From a traditional perspective, the purpose of internal control of enterprises is to rationally allocate organizational resources and focus on the control over the working conditions of employees. However, this internal control strategy based on the internal environment seems to adapt to the real needs, it is difficult to give a clear answer. As the dairy companies are facing the buyer’s market, internal control in the symbiotic effect needs the traction of marketing strategies, and the quality of the internal control determines the achievement of marketing goals.