完善我国国有企业内部控制制度建设的思考

Improving internal control system of state-owned enterprises in China

根据我国国有企业内部控制的实际情况,指出了我国国有企业内部控制目前存在的几个主要问题,论述了建立健全我国国有企业内部控制的主要思路,并从完善我国国有企业内部控制制度建设的原则、目标框架、具体举措等方面提出若干建议。

Through analysis of the situation of state-owned enterprises in internal control,the main problems involved in internal control in the enterprises are discussed. The ways to establish a sound internal control of China’s state-owned enterprises are elaborated. Proposal to enhance the construction of internal control system for the state-owned enterprises are proposed in terms of principle,objective framework and concrete measures.