摘要
内部控制的健全、实施与否,是国有企业运营与发展的关键,也是企业维持可持续发展的保障。国有企业健全内部控制制度,能够保证国有企业各项经济活动的顺利开展,有效防范舞弊、预防腐败等现象发生。文章重点围绕内部控制工作,通过风险管理意识、建立与落实内部控制机制、加强内部沟通联系与强化内部监管方面,对国有企业如何促进内部控制工作更好的实施路径加以分析,促进内控机制不断完善。
The soundness and implementation of internal control is the key to the operation and development of state-owned enterpri-ses,and it is also the guarantee for enterprises to maintain sustainable development.The improvement of the internal control system of state-owned enterprises can ensure the smooth development of various economic activities of state-owned enterprises and effectively prevent fraud and corruption.This paper focuses on internal control work,analyzes how state-owned enterprises can promote better imple-mentation of internal control through risk management awareness,establishment and implementation of internal control mechanism,strengthening internal communication and strengthening internal supervision,and promotes the continuous improvement of internal control mechanism.
作者
汤彩霞
Tang Caixia(China UnionPay Merchant Co.,Ltd.Tianjin Branch,Tianjin,300000)
出处
《市场周刊》
2024年第6期127-130,共4页
Market Weekly
关键词
国有企业
内部控制
风险管理
有效性
state-owned enterprises
internal controls
risk management
effectiveness
