CAJ | 학술논문

目前我国企业信息化建设正逐步进入从投资中获得实际收益的时期，IT应用已成为企业提高核心竞争力、促进业务发展的关键性因素。从IT治理的角度，按照目标驱动逆向操作原理，从IT目标确立到IT流程运作、从管理控制活动到结果评价与绩效考核的整个IT治理实践过程，构建基于IT治理的我国企业IT控制框架，突出框架的适用性。该框架涵盖企业多层级的控制目标和控制要素，通过对内部控制目标自上而下的流程分解和系统评价自下而上的层级迭代反馈，实现目标驱动、流程分解与风险管理的对接，保证内部控制的系统性和内部控制评价的可操作性。为了帮助分配责任、衡量执行状况、标明能力缺陷，必须明确处理好IT控制相关结构关系。
목전아국기업신식화건설정축보진입종투자중획득실제수익적시기，IT응용이성위기업제고핵심경쟁력、촉진업무발전적관건성인소。종IT치리적각도，안조목표구동역향조작원리，종IT목표학립도IT류정운작、종관리공제활동도결과평개여적효고핵적정개IT치리실천과정，구건기우IT치리적아국기업IT공제광가，돌출광가적괄용성。해광가함개기업다층급적공제목표화공제요소，통과대내부공제목표자상이하적류정분해화계통평개자하이상적층급질대반궤，실현목표구동、류정분해여풍험관리적대접，보증내부공제적계통성화내부공제평개적가조작성。위료방조분배책임、형량집행상황、표명능력결함，필수명학처리호IT공제상관결구관계。
At present, Chinese enterprise information technology building is gradually entering the optimization peri- od which is beginning to get the actual income from investments. IT applications have become a key factor which can help enterprises to improve their core competitiveness and promote business development. This article analyse the problem from the perspective of IT governance, In accordance with the principle of goal-driven reverse opera- tion, according to IT governance practice from the establishment of IT goals to operational IT processes, from the management and control activities to results evaluation and performance appraisal. Building an IT control framework of enterprise based on IT Governance, highlights the applicability of the framework. The framework covers multi-lev- el control objectives and control elements of the enterprise. Through the decomposition of the internal control objec- tives from top to bottom and system evaluation of hierarchical iterative feedback bottom-up, docking the goal-driven, process decomposition and risk management, to ensure the systemic of internal control and operability of Internal control evaluation. To help assign responsibility, measure the status of implementation, indicating the defects of abil- ity, the relevant structural relationships of IT control must to be deal with explicitly.