【作者】 高霞；

【导师】 杨俊峰；

【作者基本信息】 河北经贸大学 ， 会计学， 2011， 硕士

【摘要】 价值链内部控制是指将价值链理论引入企业内部控制工作当中,是将价值链理论、风险管理等理论与内部控制的设计与实施相结合形成的新理论,是市场经济日益发展、企业经营日益成熟的必然结果。我国学者从2005年起关注价值链内部控制问题,引起了理论界和实务界的广泛关注。到目前为止,在理论方面已取得了长足进展,但在应用方面还刚刚起步。本文将对此做研究探索。本文在回顾前人研究成果的基础上,以内外部价值链理论、系统论、协同论、风险管理理论和内部控制理论为研究基础,运用归纳、演绎与案例分析等研究方法,研究了价值链内部控制的理论与应用的不足之处,并构建了价值链内部控制框架；本文对价值链内部控制框架的研究和论述包括两部分,一是价值链内部控制框架构建的基本原理,包括价值链的可控性以及价值链内部控制的运行机制、机理和流程、职能结构、技术与方法,二是价值链各个环节的内部控制,包括内外部价值链与上、下游及中间环节的内部控制；最后本文选择云南锡业股份有限公司为案例,将价值链内部控制框架运用到案例企业的经营和管理之中,证明本文所构建的价值链内部控制框架的可行性和有效性。以内、外部价值链理论为基础构建的价值链内部控制框架,是本文的创新所在。更多还原

【Abstract】 Internal control based on the value chain is to introduce value chain theory to the internal control theory.It is the new theory of combining value chain theory and risk management theory to internal control design and implementation, which is the inevitable result of the market economy growth and the growing business maturity. Since 2005, our scholars concern the value chain of internal control issues, theory and practice has aroused widespread concern. So far, the theory has made considerable progress, but in applications has just started. This article will explore this in research.This paper reviewed the results of previous studies, based on the internal and external value chain theory, system theory, coordination theory, theory of risk management and internal control theory, which is the foundation for the study. The research methods are induction, deduction and case analysis. This paper researches the deficiencies on the value chain internal control’s theory and application, and build a value chain internal control framework; this paper’s research of the framework of value chain internal control and the discussion consists of two parts, first,the basic principles of framework construction which is the internal control framework of the value chain, including controllability of the value chain and the operation of internal control mechanism, mechanism and process, functional structure, techniques and methods, and second, every link in the value chain of internal controls, including internal and external value chain and the upper and lower and middle part of the internal control; Finally, this paper selects the Yunnan Tin Co., Ltd. as an example, the framework of the value chain internal control applied to cases of corporate management and management, it proves that the internal control framework of the value chain constructed in this paper is feasible and effective.Building the framework of the value chain internal control with the internal and external value chain theory, is the innovation of this article.更多还原