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关于加强国有企业内部控制的思考 被引量:4

Thoughts on Strengthening the Internal Control of State-owned Enterprises
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摘要 社会主义市场经济体制下,国有企业在国民经济总量中一直占有较大比重,其发展对我国的国民经济和基础设施建设等方面具有重要促进作用。近年来,面对国内市场化改革的挑战,国有企业也开始了市场化运营的尝试,但其内部的管理制度、职能划分和风险评估等方面仍然存在缺陷,使得企业内部控制措施的制定与执行存在一定差距。基于论述完善国有企业内部控制的意义,从内部环境、风险评估、控制措施、信息与沟通和监督检查等要素入手,分析了制约国有企业内部控制的影响因素,并针对不同要素提出了完善国有企业内部控制的相关强化措施。研究表明,作为社会主义市场经济的重要组成部分,国有企业需要建立规范的现代企业制度,持续、动态地完善企业内部控制,提升其管理控制水平和风险防控能力,从而促进国有企业健康化、规范化、市场化发展。 Under the socialist market economy system,state-owned enterprises have always accounted for a large proportion of the total national economy,and their development plays an important role in promoting my country’s national economy and infrastructure construction.In recent years,facing the challenges of domestic market-oriented reforms,state-owned enterprises have also begun attempts to operate market-oriented operations.However,their internal management system,division of functions,and risk assessment still have defects left over from the old system,making internal control measures for companies There is a certain gap between the formulation and implementation of.This article discusses the significance of improving the internal control of state-owned enterprises,starting from the internal environment,risk assessment,control measures,information and communication,supervision and inspection and other factors,analyzes the influencing factors restricting the internal control of state-owned enterprises,and proposes the improvement of state-owned enterprises according to different elements.Relevant measures to strengthen the internal control of the enterprise.Studies have shown that,as an important part of the socialist market economy,state-owned enterprises need to establish a standardized modern enterprise system,continuously and dynamically improve their internal control,improve their management control level and risk prevention and control capabilities,so as to promote the health of state-owned enterprises,Standardized and market-oriented development.
作者 邹宝新 潘晓 Zou Baoxin;Pan Xiao(Harbin University of Commerce,Harbin Heilongjiang 150028)
机构地区 哈尔滨商业大学
出处 《对外经贸》 2021年第8期120-122,共3页 FOREIGN ECONOMIC RELATIONS & TRADE
关键词 内部控制 风险评估 国有企业 Internal Control Risk Assessment State-owned Enterprise
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