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关于战略管理视角下的中小企业内部控制分析 被引量:6

Analysis of the Internal Control of Small and Medium-Sized Enterprises from the Perspective of Strategic Management
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摘要 在世界经济一体化发展背景下,中小型企业必须在竞争愈加激烈的市场环境中,考虑到自身在市场中的定位。为了能使企业持续长久地发展,应该根据市场发展态势完成产业转型升级。中小型企业对我国经济发展有不小的贡献,在其带来巨大经济效益的同时,发现其存在缺乏长远的战略目标、没有系统的管理体系、缺乏长远发展的保障机制等问题。论文指出中小型企业拥有战略管理思维的重要性,分析中小企业内部控制存在的问题,并从战略管理角度下给出优化建议,希望可以推动中小型企业健康、持久地发展。 In the context of the development of world economic integration,small and medium-sized enterprises must take into account their position in the market in an increasingly competitive market environment.In order to make enterprises develop for a long time,industrial transformation and upgrading should be completed according to the trend of market development.Small and medium-sized enterprises have made great contributions to China’s economic development.While they have brought great economic benefits,they have found that they lack long-term strategic objectives,systematic management system and guarantee mechanism for long-term development.This paper points out the importance of small and medium-sized enterprises having strategic management thinking,analyzes the problems existing in the internal control of small and medium-sized enterprises,and gives optimization suggestions from the perspective of strategic management,hoping to promote the healthy and sustainable development of small and medium-sized enterprises.
作者 谢漫娜 XIE Man-na(School of Business Administration,Henan Polytechnic University,Jiaozuo 454000,China)
出处 《中小企业管理与科技》 2021年第1期5-6,共2页 Management & Technology of SME
关键词 战略管理视角 中小企业 内部控制 风险控制 perspective of strategic management small and medium-sized enterprises internal control risk control
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