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在现代企业经营环境中,企业管理的内部控制不仅是企业管理重要的一部分,也是企业实现其战略目标的重要制度安排。但目前的阶段,随着经济全球化的加速到来,市场经济正在蓬勃发展,现代企业在内部控制方案制定方面还有许多问题需要解决,这些问题使得现代企业在市场竞争中面临着严重的挑战。总而言之,知识经济和经济全球化的趋势是不可阻挡的,如何采取适当的措施建立一个更加合理并且有效的现代企业内部控制显得尤为重要。基于对价值链管理的特点的综合分析,寻找现代企业基于价值链管理的内部控制系统的建设是最为明智的选择。
In modern business environment, the internal control of business management is not only an important part of business management, but also an important institutional arrangement for enterprises to achieve their strategic goals. However, with the acceleration of economic globalization, the market economy is booming. At present, there are still many problems to be solved by modern enterprises in the formulation of internal control plans. These problems make modern enterprises face serious challenges in market competition. All in all, the trend of knowledge-based economy and economic globalization is irresistible. How to take proper measures to establish a more reasonable and effective modern enterprise internal control is particularly important. Based on a comprehensive analysis of the characteristics of value chain management, it is the most sensible choice to look for the construction of internal control system based on value chain management in modern enterprises.