Study Of Internal Control According To Value Management

Along with the propulsion and development of the our country market economy, the competition of international market become vigorous, the information technique changes and improvements rapidly, and customer becomes more and more fastidious. On the other hand ,The internal control of enterprise exist a lot of problem in our country. For replying to the pressure of competition and pursuing shareholder biggest value, the Company need to establish effective internal control system, increase economic efficiency, protect the safety of property, insure to realizes with target effectively.This text put forward internal control according to value management with the study of the related theories of internal control and value management. Using the value chain analysis and EVA as a core theory, the text discuss the environment and the concrete value movement of internal control. The strategic target is decomposed many concrete target on the BSC tool. Combing with process control,flow management,the performance measure and correlative prompting means ,establish an general internal control system to guarantee each movement of value chain execute efficiently and keeps the value chain increase value totally.On the study of the theories, this text take A telecom company as an example. According to present condition analysis, the text put forward the internal control frame of A telecom company. The text analyze the value chain of the A telecom company and each motivation of value movement, establish an target control system according the strategic target on the theory of EVA and BSC. At last, the text discuss the process control,the performance measure and correlative prompting means to promote execute effectively and guarantee the strategy target can be achieved successfully.This text primarily putting forward the control frame model basing on value management and think internal control problem from an new strategy angle, make the internal control as a valid tool to realize a strategy target, Wish that the text have certainly help to current internal control.