Research On Internal Control Of Virtual Enterprises

Along with the development of network economy and knowledge economy, the external environment of enterprises is becoming fiercer and fiercer. The necessity of enhancing marketing response speed and satisfying customer demand quickly is the inevitable request in the time. In the background, the traditional business build a new form of organization that is virtual enterprise (VE) to meet the market and the VE is being paid more and more attention to. The new mode of organization is the practical choice of making use of internal and external resources to enhance the competitive advantages.At the same time of utilizing market opportunities, the VE faces much uncertainty in the market. According to the research by Lacity etc, 13% of the out-resource VE-s failed. 19.6% were under high risk and 19.6% were not certain because of the uncertain time. And only 47.8% were successful. Therefore, the problems of risk and bad influence cannot be ignored. It may bring irreparable loss.The appearance of VE-s blurs the traditional enterprises'organization boundary and expands the scope of internal control of the enterprises. In the paper, I reference the internal control theories from home and abroad and propose the concept of internal control of VE-s. I construct a complete and clear frame of VE internal control to provide guidance for VE development. I intend to reduce the defeat possibility of building VE and raise its management level. Therefore, the enterprises will obtain better survival abilities and development. In addition, I take the ceramic VE as an example and give a specific analysis on its internal control.