国有大中型企业内部控制建设研究

Research on the Construction of Internal Control System in Large and Medium Scale State-owned Enterprises

本文从内部控制理论的起源开始,论述了国有大中型企业内部控制制度存在的问题,并以此提出了构建和完善内部控制制度的措施。

Beginning with the origin of internal control theory, the paper discusses the existing problems of the internal control system in large and medium scale state-owned enterprises, and proposes some measures to establish and ecolve the system.