从跨国公司实践探索中国企业内部控制

Exploration on Internal Control of Chinese Enterprises from Practice in Transnational Corporations

改革开放30多年来,陆续进驻中国的跨国公司与中国企业逐步实现相互合作、竞争与融合,本土企业也伴随着跨国公司成长与壮大。竞争的过程同时也是学习的过程,包括沃尔玛公司的配送管理、宝洁公司的品类管理、摩托罗拉公司的产品创新发布机制都给本土企业树立了标杆。文本通过深入探讨跨国公司的内部控制机制,总结借鉴跨国公司的经验,对中国企业内部控制的发展提出建议。

Since implementation of reform and open- up policy for more than 30 years, the transnational corporations settling in China in succession have gradually realized mutual cooperation, compe- tition and integration with the Chinese enterprises, and the local enterprises have also grown up in strength. The process of competition is also a process of learning. The distribution management of Wal - Mart, the category management of Procter ＆ Gamble, and the product innovation release mechanism of Motorola Inc all have established benchmarks to the local enterprises of China. This paper deeply dis- cusses the internal control mechanism of transnational corporations, summarizes and refers to their expe- rience, and presents proposals for the internal control of Chinese enterprises