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随着国家多层次、多角度监督体系的形成和政府监管力度的不断加大,企业在经营管理的过程中既要依法、依规,又要重视对风险的掌控,那么,如何做到这两点呢?本文以电网企业为例,结合电网企业改革发展的新形势,国家电网公司就要求内部审计为依法从严治企和加强风险管控提供强有力的支撑。近年来,电力企业内部的经营管理水平有了很大提高,但各类内外部审计检查发现,仍存在内控制度建设力度不够、内控机制未实现闭环管理等问题。因此,强化依法从严治企,降低企业经营管理风险有利于企业的进一步发展。
With the multi-level and multi-angle supervision system of the state and the increasing supervision by the government, enterprises should not only control the risk according to law, regulations, but also pay attention to the risk control in the process of operation and management. In this paper, power grid companies, for example, combined with the reform and development of power grid companies in the new situation, the State Grid Corporation requires internal audit to strictly control enterprises and strengthen risk control and provide strong support. In recent years, the level of operation and management within electric power enterprises has been greatly improved. However, various types of internal and external audits have found that there are still problems of inadequate internal control system construction and failure of internal control mechanisms to achieve closed-loop management. Therefore, strengthening the strict management of enterprises in accordance with the law and reducing the risks of business management are conducive to the further development of enterprises.