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由于转制原因,企业国有主体退出较快,有限责任公司、股份合作制乃至民营等多种经济形式的比重逐步扩大,对改革与管理关系的理解上失之偏颇,企业的权力趋向于集中、中间管理层的内部管理功能弱化,缺乏完善的内部牵制和监督制约机制,不同程度地影响企业的持续经营和健康发展。因此,在市场环境逐渐成熟的建材行业,加强内控管理是实现企业经营效益最大化的重要保证。
Due to the restructuring reasons, the exit of the state-owned enterprises of enterprises accelerated rapidly. The proportion of various forms of economy such as limited liability companies, joint-stock cooperatives and even non-state-owned enterprises gradually expanded. The understanding of the relationship between reform and management was not balanced. The power of enterprises tended to concentrate. The weakening of the internal management function of the management lacks the perfect internal control and supervision and restriction mechanism, which affects the sustainable operation and healthy development of the enterprise in varying degrees. Therefore, in the building materials industry where the market environment is gradually maturing, strengthening internal control management is an important guarantee for maximizing the operating efficiency of enterprises.