论文部分内容阅读
国有企业是国民经济的重要支柱,建立国有企业内部控制体系和风险管理体系,对于国有企业的改革发展和稳定,对于建立健全惩治和预防腐败体系具有重要的现实意义。笔者以所在地区国有企业S集团公司作为主要调查对象,参考其他同类高新区国有企业的情况,重点对企业内部控制体系特别是采购环节内控体系的构建情况开展调研,从而探讨国有企业内部控制体系的建设思路和方法。
State-owned enterprises are an important pillar of the national economy. Establishing an internal control system and risk management system for state-owned enterprises has important practical significance for the reform, development and stability of state-owned enterprises in establishing and improving a system for punishing and preventing corruption. Based on the situation of state-owned enterprises in other hi-tech zones, the author focuses on the construction of internal control system of enterprises, especially the construction of internal control system of procurement links, so as to discuss the internal control system of state-owned enterprises Construction ideas and methods.