论文部分内容阅读
在深化国有企业混合所有制改制中加强国企的内部控制对于企业的经营具有重要的作用,但是,内部控制能否真正的发挥作用很大程度上取决于控制环境的好坏。国有企业作为国民经济发展的坚强主体,控制着我国的经济命脉。国有企业内部控制环境的健康与否直接严重的影响着经济的发展。本文结合相关内部控制的理论知识,针对部分国有企业内部控制环境中存在的一些问题,指出加强内部控制环境建设的重要性,并对此提出个人的建议和意见。
In deepening the reform of the mixed ownership of state-owned enterprises, strengthening the internal control of state-owned enterprises plays an important role in the operation of enterprises. However, whether the internal control can really play its role depends largely on the quality of the control environment. As the strong subject of national economic development, state-owned enterprises control the economic lifeline of our country. The health of the internal control environment of state-owned enterprises directly and seriously affects the economic development. Based on the theoretical knowledge of related internal control, this paper aims at some problems existing in the internal control environment of some state-owned enterprises and points out the importance of strengthening the construction of internal control environment and puts forward personal suggestions and opinions on this.