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近年来,国有企业经济发展并不尽如人意,其中内部控制方面的不良表现是尤为重要的原因。虽然,内部控制已经受到国家和很多企业的重视,但是国有企业在这方面做得并不是很好,尤其是内部控制执行力较为低下。本文首先对国有企业中内部控制执行力提升的必要性作了具体分析,从其内部控制执行现状出发,对影响执行力的因素进行了简要分析,着重提出改善内控制度执行力的措施,以期为国有企业内部控制执行力的提升做出一定的贡献。
In recent years, the economic development of state-owned enterprises has been unsatisfactory. The bad performance of internal control is particularly important. Although the internal control has been taken seriously by the state and many enterprises, the state-owned enterprises did not do well in this aspect, especially the implementation of internal control is rather low. Based on the current situation of internal control implementation, this paper briefly analyzes the factors that affect the execution ability, and puts forward some measures to improve the execution ability of internal control system in order to provide a The implementation of state-owned enterprises to enhance the internal control to make some contribution.