内部控制是企业存在和发展的基本保障,它经历了“财务报告导向”和“风险控制导向”两大发展阶段,由于以上两种导向的内部控制在理论和实务上都存在其局限性,因此我们试图建立我国“价值创造导向”内部控制。本文从价值链管理与内部控制的关系入手,分析现阶段内部控制存在的局限性,从而阐述构建“价值创造导向”内部控制的必要性,最后在此基础上提出构建“价值创造导向”内部控制基本思路。 Internal control is the basic guarantee for the existence and development of an enterprise. It has experienced two stages of “financial reporting-oriented” and “risk-oriented”. Since the above two kinds of internal-oriented controls exist both in theory and in practice Therefore, we try to establish our internal control of value creation. Based on the relationship between value chain management and internal control, this article analyzes the limitations of internal control at the present stage, and expounds the necessity of building “value creation oriented” internal control. Finally, on this basis, "The basic idea of ​​internal control.