企业流程管理在内部控制中的应用策略  

Application Strategy of Enterprise Process Management in Internal Control

作　　者：倪怡 NI Yi(State-Owned Changhong Machinery Factory,Guilin 541003,China)

机构地区：[1]国营长虹机械厂,广西桂林541003

出　　处：《中小企业管理与科技》2021年第10期36-37,共2页Management & Technology of SME

摘　　要：从客观角度上来看,企业流程管理水平与企业内部控制管理效果存在较强的关联性。究其原因,企业流程管理工作主要通过合理调配企业现有资源,实现对各项业务的全过程管理,借此提高企业内部管理水平。不难看出,企业流程管理与企业内部控制管理之间存在相辅相成、相互影响的作用关系。为确保企业流程管理可以在内部控制中发挥良好的作用效果,论文主要结合企业流程管理原则,对企业流程管理在内部控制中的应用策略进行总结归纳。From an objective point of view,there is a strong correlation between the level of enterprise process management and the effect of enterprise internal control management.The reason is that the enterprise process management mainly through the rational allocation of existing resources to achieve the whole process of business management,so as to improve the level of internal management.It is not difficult to see that there is a complementary and interactive relationship between enterprise process management and internal control management.In order to ensure that enterprise process management can play a good role in internal control,this paper mainly combines with the principles of enterprise process management,and summarizes the application strategy of enterprise process management in internal control.

关 键 词：企业流程管理 内部控制 应用策略 

分 类 号：F279.2[经济管理—企业管理]