基于价值链管理的企业内部控制研究

摘要

内部控制作为一种管理工具，是提高企业经营管理水平和风险防范能力的重要手段，价值链管理是为了实现价值增值，在综合分析价值链管理与内部控制管理的关系的基础上，就油田企业构建基于价值链管理的内部控制的必要性进行了分析，并就如何保障基于价值链管理的内部控制有效性运作提出了建议。%As a management tool, internal control is an important means to improve enterprise management level and risk prevention capabilities. The value chain management is to achieve added value. Based on a comprehensive analysis of the relationship between the value chain management and internal control management, this paper analyzes the necessity of the internal control based on value chain management for oil companies, and makes recommendations for protecting the effectiveness of internal control based on value chain management.