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国有企业经济发展关系着全国的经济发展,国有企业在我国的经济发展中起着决定性的作用,因此对于我国的国有企业,其内部控制的创新与发展更是牵动着我国大部分企业的前途和命运。本文主要根据前几年的发展状况对我国国有企业的内部控制制度问题做出总结,寻找出国有企业的内部控制制度存在的主要问题。由于我国国有企业、私营企业与来华投资的外资企业有着很大的区别,因此,对于国有企业的内部控制制度问题的解决上,也存在较大的差异。其中主要从内部控制的基础要素、内部控制的概念、预期实现的目标以及内部控制原则出发,对我国国有企业内部控制制度中所存在的问题进行分析。并在此基础上联系我国国有企业的特殊性,提出建立和完善国有企业内部控制重点应做好的几项工作,希望通过以上措施能够有效推动国有企业内部控制建设顺利地进行。
The economic development of state-owned enterprises is related to the economic development of the whole country. State-owned enterprises play a decisive role in the economic development of our country. Therefore, the innovation and development of the internal control of our state-owned enterprises affect the future of most enterprises in our country. fate. This article mainly sums up the internal control system of state-owned enterprises in our country according to the development situation of previous years and finds out the main problems existing in the internal control system of state-owned enterprises. Since there are great differences between the state-owned enterprises and the private-owned enterprises in China and the foreign-funded enterprises that invest in China, there are also big differences in solving the internal control system of state-owned enterprises. Mainly from the basic elements of internal control, the concept of internal control, the expected goal of realization and the principle of internal control, this paper analyzes the problems existing in the internal control system of state-owned enterprises in our country. On the basis of this, it is necessary to contact with the particularity of state-owned enterprises in our country and put forward several tasks that should be done to establish and improve the internal control of state-owned enterprises. We hope that the above measures can effectively promote the construction of internal control of state-owned enterprises.