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国有企业在国民经济中起着主导作用,随着国有企业的发展壮大,内部控制制度及环境对国有企业的稳步持续发展愈发重要,国有企业存在的财务信息不真实和国有资产流失等问题与内部控制制度的不完善及执行不力息息相关。本文结合A公司的案例来探讨国有企业目前内部控制的问题,寻求完善内部控制制度和内部控制环境的措施。
State-owned enterprises play a leading role in the national economy. With the development and expansion of state-owned enterprises, the internal control system and environment are more and more important for the steady and continuous development of state-owned enterprises. The financial information in state-owned enterprises is not realistic and the loss of state-owned assets Internal control system is imperfect and ineffective implementation is closely related. Based on the case of Company A, this paper explores the current internal control of state-owned enterprises and seeks to improve the internal control system and the internal control environment.