国有及国有控股企业内部控制特殊问题研究

A Study on the Special Problem of Internal Control in State-owned and State holding Corporations

国有及国有控股企业内部控制存在着治理结构、人力资源政策等一系列特殊问题。笔者通过分析认为,现代治理理念、有效激励、全面风险评估、重视自下而上的沟通、咨询型的内部监督机制是解决上述特殊问题的关键。

State-owned and state holding corporations have a series of special problems in internal control such as governance structure, human resource policies and so on. Through an analysis, the authors hold that modern governance notion, effective incentive, comprehensive risk assessment, valuing communication from bottom to top, advisory internal monitoring are the key points to solve those special problems.