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制造业是发展中国家经济来源的基础,在我国制造型企业是国民经济的支柱,对我国社会主义市场经济有着主导作用,有着不可替代的作用。对制造型企业内部控制的探讨有着深远的战略意义。然而,目前我国制造型企业内部控制的适用性不强,对许多企业完全不匹配,导致内部控制在实际的企业运营中没有达到预期的效果。本文依据制造型企业的基本特点,分析现阶段的一些弊端,将价值链理论应用于控制体系研究中去,重新设计业务流程,建立新的基于价值链管理的制造型企业内部控制体系,增加企业效益,为我国的制造业长远发展提供有价值的意见。
Manufacturing is the basis for the economic resources of developing countries. As manufacturing enterprises in our country are the pillar of the national economy, they play a leading role in China’s socialist market economy and play an irreplaceable role. The discussion on the internal control of manufacturing enterprises has far-reaching strategic significance. However, at present, the applicability of internal control of manufacturing enterprises in our country is not strong and completely mismatch to many enterprises, resulting in the internal control failing to achieve the expected results in the actual operation of the enterprise. Based on the basic characteristics of manufacturing enterprises, this article analyzes some shortcomings at the present stage, applies the theory of value chain to the research of control system, redesigns business processes and establishes a new internal control system of manufacturing enterprises based on value chain management, Benefit, for the long-term development of China’s manufacturing industry to provide valuable advice.