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战略是在充分分析企业外部环境和内部条件的基础上,确定和选择达到目标的有效途径,将其付诸实施,并对实施过程进行控制和评价的动态管理过程。企业战略管理主要包括战略制定、战略执行和战略控制三个方面的内容。内部控制与企业战略之间存在着有机的联系,将内控建设、评估与企业战略充分结合,并成为完善内控建设和评价标准、提高内控执行和评估有效性的重要途径。
Strategy is based on a full analysis of the external environment and internal conditions, based on the identification and selection of effective ways to achieve the goal, to put it into effect, and the implementation process of control and evaluation of the dynamic management process. Strategic management of enterprises mainly includes three aspects: strategic formulation, strategic implementation and strategic control. There is an organic connection between internal control and corporate strategy. Fully integrating internal control construction and assessment with corporate strategy has become an important way to improve internal control construction and evaluation standards and improve the effectiveness of internal control implementation and evaluation.