| 基于价值链分析的企业集团内部控制目标研究 |
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| 引用本文： | 唐蓓,潘爱玲. 基于价值链分析的企业集团内部控制目标研究[J]. 软科学, 2007, 21(1): 140-144 |
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| 作者姓名： | 唐蓓 潘爱玲 |
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| 作者单位： | 山东大学,管理学院,济南,250100 |
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| 摘 要： | 针对企业集团内部控制的特点,在ERM框架的基础上,提出了企业集团内部控制的目标体系:以集团价值最大化的战略目标为最高目标,下设信息有效性目标、合法和合规目标以及资源整合及高效利用目标三个子目标。并引入价值链管理理论的优势定位和协调整合思想对各层次目标的涵义进行了阐述。
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| 关 键 词： | 价值链 企业集团 内部控制 |
| 文章编号： | 1001-8409(2007)01-0140-05 |
| 修稿时间： | 2006-07-04 |
Research on the Objectives of Business Group''''s Internal Control Based on Value Chain Analysis |
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| TANG Bei,PAN Ai-ling. Research on the Objectives of Business Group''''s Internal Control Based on Value Chain Analysis[J]. Soft Science, 2007, 21(1): 140-144 |
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| Authors: | TANG Bei PAN Ai-ling |
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| Abstract: | Based on the ERM framework and the characteristics of business group's internal control,an objective system is presented in this paper,which consists of one strategic object(maximize the value of business group),and three subsidiary objects(validity of information,observance of laws and rules,efficient utilization and integration of resources).The concepts of advantage orientation and integration included in value chain theory are introduced to explain the connotation of the objectives. |
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| Keywords: | value chain business group internal control |
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