摘要
内部控制是价值链企业开展全面业务合作,实现价值链管理目标的保证。本文用现代控制理论的思想对价值链内部控制问题进行了深入研究,提出了价值链内部控制、价值链内部控制系统及其相关概念;并从价值链内部控制的特点出发构建了价值链内部控制模型,同时详细分析了价值链内部控制的机理和过程。
Only under the internal control of value chain ,the enterprises in the value chain can cooperate totally and achieve the goal of management efficiently.This paper has made research on the internal control of the value chain based on the modern control theory.It firstly defines the internal control of the value chain and the internal control system of the value chain as well as the related concepts.Then puts forward the internal control model of the value chain,and analyzes the mechanism and the process of the value chain internal control.
出处
《会计研究》
CSSCI
北大核心
2006年第2期60-65,共6页
Accounting Research
基金
国家自然科学基金资助项目"IT环境下价值链管理与价值链会计研究"(项目批准号:70372066)的阶段性成果。
