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近年来,我国国有资产管理体制改革取得重大突破,国有经济布局和结构调整取得重要进展,资产规模日益扩大,经济效益迅速提高。然而,随着国有企业规模的扩大和逐步参与国际竞争的趋势下,一些由于历史原因所导致的内部控制隐患逐渐暴露出来。特别是2004年中航油新加坡分公司违规投资原油期货巨亏5.5亿美元被曝光后,如何加强内部控制就成为越来越多国有企业关注的问题。在此形势下,2008年6月28日,财政部等部委联合发布《企业内
In recent years, we have made major breakthroughs in the reform of the state-owned assets management system in our country. Important progress has been made in the layout and structural adjustment of the state-owned economy. The scale of the assets has been expanding and the economic efficiency has rapidly risen. However, with the expansion of state-owned enterprises and the gradual participation in the international competition, some hidden dangers of internal control due to historical reasons are gradually exposed. Especially in 2004 China Aviation Oil Singapore Branch illegal investment crude oil futures huge loss of 550 million US dollars was exposed, how to strengthen internal control has become more and more state-owned enterprises concern. In this situation, June 28, 2008, the Ministry of Finance and other ministries jointly issued "within the enterprise