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产权“亦称财产所有权,是指存在于任何客体之中或之上的完全权利,它包括占有权、使用权、出借权、转让权、用尽权、消费权和其他与财产相关的权利”。企业国有产权,是指国家对企业以各种形式投入形成的权益、以及依法被认定为国家所有的其他权益。1992年,COSO委员会提出并于1994年修改的《内部控制—整合框架》认为“内部控制”是由内部环境、风险评估、控制活动、信息与沟通、内部监督五个要素组成的。2008年5月,财政部等五部委联合发布了《企业内部控制基本规范》,并赋予内部控制五大目标,即促进遵循国家法律法规、促进维护资产安全、促进提高信息报告质量、促进提高经营效率和效果、促进实现发展战略。实际上这就使内部控制肩负了为国有企业产权保驾护航的使命。
Property rights “, also known as ownership of property, refers to the full right existing in or on any object, including the right of possession, use, lending, transfer, exhaustion, consumption and other property-related rights ”. The state-owned property rights of an enterprise refer to the rights and interests that the state invests in various forms with the enterprises and other rights and interests that are legally recognized as being owned by the state. In 1992, the “Internal Control - Integrated Framework” put forward by the COSO Committee and revised in 1994 considered “internal control” as the five elements of internal environment, risk assessment, control activities, information and communication, and internal supervision. In May 2008, the five ministries and commissions such as the Ministry of Finance jointly issued the “Basic Norms for Enterprise Internal Control” and gave five major goals of internal control: promoting compliance with national laws and regulations, promoting the safeguarding of assets, promoting the improvement of information reporting and promoting operational efficiency And effectiveness to promote the development strategy. In fact, this has led internal control to escort the title of state-owned enterprises.