基于价值链理论的目标控制

Target Control Based on Value Chain

内部控制是公司治理与管理中不容忽视的内容,在实务中是被广为关注和构建的一项提高业务效率和质量、防范工作错误和弊端的制度或系统。从控制方式上讲,内部控制有目标控制、程序控制、制度控制等内容。目标控制是一个部门或单位的业务活动和管理工作应有不同层次的明确而合理的计划和目标,并由特定主体对其执行过程和结果实施监督和检查,进而进行信息反馈和调节的控制方式,这种控制方式其形成体现了价值链理论的内在需要,其特征体现了价值链理论的基本内涵,其程式体现了价值链理论的根本形式。

As a necessary content of corporate g overnance and corporate management ,internal control is an extensively -constructed system of wide concern in practice to improv e the operation efficiency and quality and prevent the mistakes and abuses i n work.Internal control consists of target control,process control and system control,etc.according to co ntrol modes.Target control is a mode that the operations and the manage-ments of a unit or a department should have clear and rational plans and obj ectives for different levels,the process and result of which are supervised and inspected by specific entity that subsequently makes feedback and adjustment.The mode indicates t he intrinsic needs of the value chain theory.Its features reflect the ele-mentary meaning of value chain syste m and its process reflects the essent ial form of value chain theory.