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基于价值链的企业内部控制研究 被引量:6

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摘要 20世纪90年代以来,价值链理论逐渐融入到企业运营中,并改变了企业原有的组织和业务模式,使得企业呈现出业务流程化、组织扁平化、信息共享化等特点。同时,这一理论也影响到企业内部控制模式。
作者 颜艳 杨琦
机构地区 厦门大学 福州大学
出处 《财会通讯(上)》 北大核心 2007年第6期37-38,共2页 Communication of Finance and Accounting
基金 福建省教育厅科研基金资助项目"基于价值管理的会计信息系统研究"(JA06024S)阶段性成果
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参考文献10

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二级参考文献11

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