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随着经济的发展,越来越多的企业走向集团化,使得企业集团成为我国现代企业的重要组织形式,在市场经济建设中发挥着重要的作用。针对企业集团内部控制所具有的特殊性,对其内部控制的目标进行研究就显得十分必要。正因如此,本文拟从企业集团内部控制的特点出发,在ERM框架的基础上,提出了企业集团内部控制的目标体系,并结合价值链理论的优势定位和协调整合思想对各层次目标进行了剖析,以期能对企业集团内部控制目标的研究提供参考。
With the development of economy, more and more enterprises are going to be collectivized, making the enterprise group become an important organization form of the modern enterprise in our country and playing an important role in the market economy. In view of the particularity of the internal control of the enterprise group, it is necessary to study the goal of its internal control. For this reason, based on the characteristics of enterprise group internal control, this article proposed the target system of internal control of enterprise group on the basis of ERM framework, combined with the advantage position and coordination and integration thought of value chain theory, Analysis, in order to provide reference for the research on the goal of internal control of enterprise group.