The objective of internal control is to maximize enterprise's value and internal control helps the realization of incremental value of enterprise's value chain as a whole. 內部控制體現價(jià)值鏈管理理論的基本內涵,實(shí)現企業(yè)價(jià)值最大化構成內部控制的目標,內部控制可以實(shí)現企業(yè)價(jià)值鏈整體增值。