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企业内部控制与其在市场经济投资行为下的决策以及组织管理活动的执行成果等有着重要关联。而内部控制作用发挥下,企业才能以控制目标为前提去实现追求企业价值的最大化。特别是在后危机时代下,企业价值的最大化能否有效实现往往需要在投资市场中对资金投入、资源配置、人员组织、生产管理等要素进行周详考虑并应用于决策,从而才能在当前贸易市场准入机制条件下实经营的可持续化发展。
The internal control of an enterprise has an important connection with its decision-making under the investment behavior of market economy and the implementation of organizational management activities. Under the control of internal control, enterprises can achieve the goal of pursuing the maximization of their corporate value on the premise of their control objectives. Especially in the post-crisis era, whether the maximization of enterprise value can be effectively realized often requires careful consideration of factors such as capital investment, resource allocation, personnel organization and production management in the investment market and its application in decision-making, Sustainable Development of Real Business under Market Entry Mechanism.