论强化中国黄金企业的内部控制管理

Discussion on strengthening internal control management of gold enterprises

随着黄金企业的市场化改革,其面临越发激烈的国际竞争。强化内控管理,有利于黄金企业提升运营与管理效率,在竞争中实现自身发展。而当前中国黄金企业的内控管理还存在着一些问题:公司内部治理结构不完善,缺乏风险评估机制,内部控制制度不完善,缺乏正规信息沟通平台,内控人员缺乏一定的综合业务能力。为解决这些问题,黄金企业必须高度重视内控环境建设,强化风险评估与管理意识,健全内控管理制度,构建信息沟通平台,增强内控人员的综合业务能力,从而全面提升黄金企业的内控管理水平,实现自身的稳定发展。

With the market-oriented reform of gold enterprises, they are facing more and more intense international competition. Strengthening internal control management is beneficial to improving gold firms＇ operation and manage- ment efficiency,which can help realize their own development in the competition. There are some problems in the in- ternal control management of gold enterprises currently. The company＇s internal governance structure and internal con- trol system are imperfect. They lack risk assessment mechanism and formal information communication platform. And the internal control management staff are short of comprehensive business ability. To solve all of these problems, gold enterprises should attach great importance to the construction of internal control environment, strengthen the awareness of risk assessment and management, improve the internal control management system, construct information communi- cation platform,and enhance the comprehensive competence of the internal control management staff,so as to improve the internal control management of gold companies and realize their steady development.