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企业的发展与企业战略选择密切相关,什么样战略决定什么样的企业发展方向,而在企业发展的过程中,适合有效的企业内部控制是决定企业是否成功的关键。本文正是从企业战略的角度入手,结合COSO报告中内部控制的要素,对我国处在不同成长时期的中小企业的内部控制进行了构建。
The development of an enterprise is closely related to its strategic choice. What kind of strategy decides what kind of enterprise’s development direction, and in the process of enterprise’s development, suitable for effective internal control of the enterprise is the key to decide whether the enterprise succeeds. This article is from the perspective of enterprise strategy, combined with the elements of internal control in the COSO report, to build the internal control of SMEs in different growth stages in our country.