Study of Strategic Management Oriented Enterprise Internal Control

Strategic management oriented enterprise internal control is an inevitable choice after the enterprise develops to a certain scale, and it is also an important starting point for enterprises to adjust their own strategic layout and resource allocation. With the continuous expansion of the scope of internal control supervision, the traditional mode of internal control supervision has become more and more restricted. In view of this, the present study started from the necessity of internal control supervision from the overall and top-level perspectives, and analyzed the current problems in the internal control of enterprises from the perspective of strategic management. The problems include the lack of methods and tools of strategic management, insufficient awareness of strategic risk management, insufficient expansion of internal control objects, insufficient prior intervention in internal control supervision, etc. Finally, it came up with the idea of constructing strategic enterprise internal control, in order to provide an effective reference for the study of enterprise internal control.