国有大中型水利企业内部控制的问题、成因及对策

Problems,causes and countermeasures of internal control of state-owned large and medium-sized water resources enterprises

通过对国有大中型水利企业的实证研究,指出目前国有大中型水利企业内部控制存在的主要问题,分析问题存在的原因,并提出标本兼治,以本为主;建立一套完整、科学和强制性的内部控制标准体系;加大培育中介市场,造就合格的注册会计师队伍等完善企业内部控制的建议。

Through the demonstration of state-owned large and medium-sized water resources enterprises,the main problems in their internal control are indicated.The causes are analyzed.Some suggestions are presented: to solve the problems based on the relationship between surface and root,with the root being the fundamental respect;to establish a complete set of scientific and obligatory internal control system;to improve agency market and to train qualified certified accountants.