公司治理视角下地勘单位内部控制体系探讨

Discussion on Internal Control System of Geological Prospecting Units from Corporate Governance Perspective

地勘单位是计划经济形成的产物,当前的地勘单位仍处于转轨变型、事企分离的关键时刻,而作为企业管理重要核心内容的内部控制就显得尤为重要。完善的公司治理结构能够提供一个优良的环境,是内部控制体系畅通运行的首先条件。应从公司治理的角度出发,在分析当前地勘单位内部控制现状的基础上,构建适合我国地勘单位现状的以内部控制管理程序、内部控制要素、内部控制活动内容与方法"三维一体、相互融合"的内部控制体系,以促进我国地勘单位内部控制体系实现目标以及方法措施的飞跃与融合。

This paper points out that geological prospecting units are still at a critical moment of transition and separation of institutions from enterprises, and so the internal control as the important core of enterprise management becomes more especially important. It is argued that perfect corporate governance is the first condition for ensuring smooth operation of internal control system. Therefore, it is suggested that we should start from the point of corporate governance, and establish a internal control system which is appropriate for 'three in one' and 'mixing together' of administrative procedure, factors, activities and methods with regard to internal control existed in geological prospecting units; thus promoting the realization of goal and leap and integration of methods.