Introduction Of Enterprise Resource Structure Theory

In our country, internal control research can not get around the common governance problem of factor input.

Because of the special economic background of our country, shareholders in modern stock companies, especially listed companies, are not the same as a group with the same interests. Because different shareholders have different interest groups, due to the different effects of large shareholders on corporate governance, the management of the joint shareholders represents the interests of minority shareholders, and the protection of the interests of minority shareholders becomes a company in China.

We must study unavoidable problems.

This paper holds that the content of internal control research can not be limited to the governance and control of the main elements of input, but also must pay attention to balancing and coordinating the value orientation and the distribution of interests of the main body of input.

Because no matter how big the cake is, it should not affect the rational distribution of cake in the main body of investment. This is also one of the driving factors to realize the sustainable value creation.

The theory of effective allocation of enterprise resource structure is not only a key to understand corporate governance structure, but also the key to the implementation of internal control. Therefore, it should be the logical starting point for the interaction between corporate governance and internal control.

At the same time, of course, it becomes the common logical starting point for the study of synergy between internal control and value management.

The idea of ideas has sprouted for a long time. After a long period of development, it has been divided into resource dependent view and resource based view.

The concept of resource dependence basically began in the 70s of last century. Its core idea is that the survival of an organization depends on its ability to acquire and maintain resources. If the organization can control its resources completely, the survival and development of the organization will be without problems.

But in fact, the organization is not living in a vacuum, but in an open system composed of other organizations and social actors.

In this way, the acquisition and maintenance of resources means that those who control these resources happen.

Therefore, maintaining a good relationship with the providers of key resources is the key to the existence of the organization.

The core idea of the resource dependence view is that if other organizational participants believe that certain resources are more "critical", the providers of such resources should have greater influence or control. That is to say, their participation depends on the degree of organization's dependence on such resources, and the allocation of rights around the key or necessary resources.

In short, resource dependence requires enterprises to consider more the requirements of key resource owners who need to survive. The owners of these key resources should also have important rights or influence on the organization.

The core idea of resource-based view is that enterprises are aggregates of various resources, and each enterprise has different resources and heterogeneity, which determines the difference of competitiveness of enterprises.

The main research contents of resource-based view include the source of competitive advantage, the continuity of competitive advantage and the acquisition and management of special resources.