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随着经济全球化和市场竞争日益激烈,国有建设投资企业迫切需要早日建立健全内部控制体系,提高企业内部控制的效率和效果。加强国有建设投资企业的内部控制制度建设,对于改善我国企业的内部控制,保证会计信息制度,完善公司治理和信息披露制度,保护投资者的合法权益,并保证资本市场的有效运行有着非常重要的意义。
With economic globalization and increasingly fierce market competition, state-owned investment enterprises are urgently required to establish and improve an internal control system as soon as possible, so as to enhance the efficiency and effectiveness of internal control. To strengthen the construction of the internal control system of state-owned investment enterprises is very important for improving the internal control of our country’s enterprises, ensuring the accounting information system, perfecting the system of corporate governance and information disclosure, protecting the legitimate rights and interests of investors and ensuring the effective operation of the capital market significance.