我国国有及国有控股企业内部控制调查研究

Internal Control Research on State-owned and State-holding Enterprises in China

为全面了解我国国有及国有控股企业实施内部控制的具体方法、运行机制和未来发展方向,先研究了我国国有及国有控股企业本身的特殊性及由此带来的潜在的内部控制问题;此后,采取以问卷调查为主、实地采访和电话问询方式为补充的方法,对目前我国国有及国有控股企业内部控制实施的基本情况及内部控制五要素分别进行了较为详细的分析与评价。在此基础之上,总结并提出了有效建立健全我国国有及国有控股企业内部控制体系的几点建议。

For a comprehensive understanding of specific implementing methods, operating mechanism and direction of future development of internal control in China＇ s state-owned and state-holding enter- prises, the survey focuses on particularity of China＇ s state-owned and state-holding enterprises and the resulting potential internal control issues. The paper takes survey, on-site interviews and telephone inquiries as added methods, the current situation and five factors of internal control of China＇ s state-owned and state-holding enterprises in implementing the basic internal control are engaged in a more detailed analysis and evaluation. On this basis, the paper summarizes and proposes several sug- gestions to effectively estabhsh and improve internal control system in China＇ s state-owned and stateholding enterprises.