论内部控制与企业价值

Study of Internal Control and Enterprise Value

内部控制是现代企业管理的重要组成部分,从内部控制的发展历程及其目标可以看出,内部控制与企业价值有着密切的联系。因此,以价值最大化为目标的企业若要实现价值的增长,就必须完善企业内部控制。

Internal control is an important part of modem enterprise management. From the history and objects of the internal control, we can find that it is closely related to the enterprise value. Therefore, if an enterprise＇s object is value maximization, it must perfect the internal control in order to increase its value.