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在现代企业运作环境中,内部控制不仅是企业管理的重要领域,而且还是企业实现自身战略目标的重要制度安排。但是现阶段,随着经济全球化的到来,市场经济蓬勃发展,而企业内部控制的设计和运行仍是存在许多弊端,这就导致现代企业面临严重的挑战。因此在当前以知识经济和经济全球化为特点的市场经济中,如何采取适当措施构建更为有效的现代企业内部控制就显得致关重要。文章在全面分析价值链管理的特征的基础上,探寻基于价值链管理的现代企业内部控制的构建。
In the modern business environment, internal control is not only an important area of business management, but also an important institutional arrangement for enterprises to achieve their own strategic goals. However, at this stage, with the advent of economic globalization, the market economy is flourishing, and there are still many drawbacks in the design and operation of internal control of enterprises. As a result, modern enterprises are facing serious challenges. Therefore, in the current market economy featuring knowledge economy and economic globalization, how to take appropriate measures to build more effective internal control of modern enterprises becomes very important. Based on a comprehensive analysis of the characteristics of value chain management, the article explores the construction of modern enterprise internal control based on value chain management.