CAJ | 학술논문

近年来，内部控制理论得到深入研究，但从企业战略管理角度研究内部控制与企业价值关系的文献较少。本文依据内部控制理论以及企业战略管理理论，通过调查问卷，采用回归分析方法进行实证研究，检验战略管理下的企业内部控制与企业价值之间相关性，提出良好的战略内部控制能够保证企业价值的实现。
근년래，내부공제이론득도심입연구，단종기업전략관리각도연구내부공제여기업개치관계적문헌교소。본문의거내부공제이론이급기업전략관리이론，통과조사문권，채용회귀분석방법진행실증연구，검험전략관리하적기업내부공제여기업개치지간상관성，제출량호적전략내부공제능구보증기업개치적실현。
In recent years, though there was an in-depth study of internal control theory, rare literatures about the relationship between internal control and enterprise value from the perspective of the strategic management. Via a questionnaire survey, the paper used regression analysis method testing the relationship between internal control and enterprise value from the view of the strategic management and argued that a good strategy of internal control could ensure the realization of enterprise value.