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国有企业的内部控制制度是国有企业的灵魂,有了好的内部控制制度,才能够打好国有企业的根基。我国的内部控制制度通过多年来借鉴学习国外的优秀经验,在研究和实践上获得了很好的研究成果。目前,我国现状表现出来国有企业内部控制存在的一些问题,例如,研究角度越来越多元化、政府推行过于强制、一些企业被动实施内部控制制度等。本文主要从国有企业内部控制制度跟踪评价与持续改进机制建设出发,思考如何建立内部控制制度的跟踪评价机制以及如何根据跟踪评价的结果建立持续改进机制。最终得出结论国有企业内部控制制度应该不断跟踪评价和不断改进,才能适应21世纪的新形势、新要求。
The internal control system of state-owned enterprises is the soul of state-owned enterprises. With a good internal control system, the foundation of state-owned enterprises can be laid. The internal control system of our country has obtained good research results in research and practice by drawing on the excellent experience of studying abroad for many years. At present, the current situation in our country shows some problems existing in the internal control of state-owned enterprises. For example, the research perspective is increasingly diversified, the government imposes excessive compulsion, and some enterprises passively implement the internal control system. This paper mainly starts from the follow-up evaluation and continuous improvement mechanism of the internal control system of state-owned enterprises, and considers how to establish a follow-up evaluation mechanism of internal control system and how to establish a continuous improvement mechanism based on the results of follow-up evaluation. Finally, it is concluded that the internal control system of state-owned enterprises should keep track of evaluation and continuous improvement in order to adapt to the new situation and new requirements of the 21st century.