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(一)中央企业内部控制方面存在的问题1.治理结构不完善,内部控制环境薄弱2008年末,我国141家中央企业中,按《公司法》注册的只有21家,不足15%。许多中央企业名义上是公司,实际是国有企业改制成为国有独资公司的,仍按《企业法》注册,受《企业法》调整。这种股权结构单一的公司治理结构
(I) Problems in Internal Control of Central Enterprises 1. Inadequate governance structure and weak internal control environment At the end of 2008, only 21 of the 141 central enterprises in China registered under the “Company Law”, accounting for less than 15%. Many central enterprises are nominally corporations. In fact, the state-owned enterprises are transformed into wholly state-owned companies by restructuring. They are still registered under the Enterprise Law and adjusted by the Enterprise Law. This ownership structure of a single corporate governance structure