国有企业内部控制体系的构建

Internal Control System of Stated-own Enterprise Setting up under Company Governance

阐述了国有企业构建内部控制体系的必要性和紧迫性。从分析公司治理与内部控制的共同点入手,就如何完善企业管理制度,提高公司治理效率和效益,减少和防范风险等问题进行探讨,提出构建企业内控体系的设计原则和设计步骤。

Company governance risks happen sometimes because the lack of internal control system of state-own enterprises, which brings our country huge loss, so internal control system for enterprise is dire need of being perfected. Whole IPO of stated-own enterprises requires that company must set up a perfect internal control system, in order to improve company governance efficiency and benefit, cut down and keep away risks, the paper applied qualitative analysis, first analyzed common ground between company governance and internal control, then put forward setting up design rules and steps of company internal control system, in order to bring theory for enterprise setting up internal control system.