基于价值链管理的内部控制研究  

To Study on Internal Control Based on Value Chain Management

作　　者：雷军[1] 娄明娟[1] 

机构地区：[1]山东经济学院,济南250014

出　　处：《价值工程》2008年第4期68-69,共2页Value Engineering

摘　　要：内部控制是价值链企业开展全面业务合作,实现价值链管理目标的保证。本文从价值链、价值链管理及内部控制的内涵入手,阐述了价值链管理与基于价值链管理的内部控制的互动机制,价值链管理对内部控制要素的影响,基于价值链管理的内部控制模式构建。The internal control is the guarantee for value chain enterprise to develop the comprehensive service,realize value chain management goal.This article,from the definition of value chain, the value chain management and internal control , tell about the value chain management , interaction mechanism between the internal control based on the value chain management ,the influence of value chain management to internal control essential factors, construction of an internal control managenent pattern based on the value chain management.

关 键 词：价值链管理 内部控制 构建 

分 类 号：F270.7[经济管理—企业管理] F062.4[经济管理—国民经济]