关于国有企业搞好内部控制问题的探讨

Improving internal control of state-owned enterprises

目前国有企业搞好内部控制工作需要从如下6个方面抓起:宣传、学习《企业内部控制基本规范》,提高现代企业内部控制意识;完善国有企业治理制度,建立经营者约束机制;建立健全国有企业风险评估体系,提高抵御风险的能力;加强内部审计工作,促进内部控制制度的贯彻落实;提高内部控制人员业务素质,严格执行规章制度;以人为本,加强企业文化建设。

To improve the internal control of state-owned enterprises, 6 tasks need to be fulfilled： practising ＂Basic standard for enterprise internal control＂ to improve modern enterprise internal con- trol consciousness; perfecting state-owned enterprises governing system and formulating managerial restraint mechanism ; establishing state-owned enterprise risk estimation system to improve risk re- sisting ability; strengthening internal auditing to promote the implementation of the internal control- ling system; upgrading personnel business quality and observing strictly the rules and regulations; enhancing people-centred enterprise cultural advancement.