DMAIC方法在我国制造业上市公司内部控制中的应用

Application of DMAIC Method to Internal Control of China's Listed Companies of Manufacturing Industry

随着国家不断出台内部控制相关政策,内部控制建设也逐步得到企业的重视。我国制造业上市公司的内部构架、管理方式、生产经营活动均与其他行业有着较大的区别,制造业上市公司内部控制建设无法做到一步到位,需要持续监控改进。基于此,本文将DMAIC过程改进方法引入制造业上市公司内部控制程序中,对DMAIC方法下的制造业上市公司内部控制进行定义、测量、分析、改进和控制,提高制造业上市公司内部控制水平。

With the continuous introduction of relevant policies on internal control by the state,the construction of internal control has gradually received attention from enterprises.The internal structure,management methods,production and operation activities of China's listed companies of manufacturing industry are quite different from other industries.Therefore,the construction of internal control of listed companies cannot be achieved in one step,and continuous monitoring and improvement are required.Based on this,this paper introduces the DMAIC for ifs definition,measurement,analysis,improvement and control,method into the internal control procedures of listed companies,so as to promote the internal control level of listed manufacturing companies of manufacturing industry.