由于社会主义市场经济体制的特殊性,国有企业不仅是发展公有制为主体的多元化经济的中坚力量,更肩负保障国家经济安全,维护社会民生等多重任务。中国国有企业的特殊性质决定了国企内部控制的特殊性,因此中国国企内部控制也就不能简单照搬西方的内部控制条例,更应该结合中国国企自身的特点与实际进行有中国特色的内部控制管理制度的改革与创新,从而推动国企的进一步发展。在西方资本主义 Owing to the particularity of the socialist market economic system, state-owned enterprises are not only the backbone of a diversified economy based on the development of public ownership, but also the multiple tasks of safeguarding national economic security and safeguarding social livelihood. Therefore, the internal control of state-owned enterprises in China can not simply copy the rules of internal control in the West, but should also carry out the management system of internal control with Chinese characteristics in light of the characteristics and reality of Chinese state-owned enterprises Of the reform and innovation, so as to promote the further development of state-owned enterprises. In Western capitalism