中小型国有企业内部控制环境的缺陷及完善

Flaw for Internal Control Environment of State- Owned SME and the Improvement Strategy

内部控制能够有效地保护国有企业财产物资的安全、保证会计信息的质量以及防范企业的经营风险。内部控制环境作为内部控制的基础,影响着企业职工对内控的认知,也影响着一个企业的文化。目前,中小型国有企业内部控制环境存在治理结构不完善,内部审计机构缺失,内控意识淡薄,企业文化缺失,人力资源管理不善等问题。对此,应健全法人治理结构,完善内部审计机构职能,强化企业内控意识,完善人力资源体系。

Internal control can effectively protect the safety of the property of state-owned enterprises, ensure the quality of accounting in-formation and prevent business risks. The internal control environment, the basis of internal control, affects the understanding of enterprise employees to internal control and the culture of an enterprise. At present, the environment is not perfect in state-owned SME, in terms of unsound governance structure, lack of internal audit organization, weak internal control consciousness, missing of corporate culture, and faultiness in human resource management. In this regard, the enterprises should improve the structure of legal entity governance and the internal audit function, strengthen the awareness of internal control, and make the human resource system better.