混合所有制改革背景下的国有企业内部控制研究

Research on Internal Control of State-owned Enterprises under the Background of Mixed Ownership Reform

混合所有制改革是当前国有企业改革的重要方向,给国有企业的发展带来新的机遇,也推动了市场经济体制的优化。然而,在内部环境不佳与外部环境复杂的双重挑战下,改革过程中缺乏有效沟通,国有企业内控失灵,问题频发。内部控制作为企业管理的重要手段与工具之一,在缓解国有资产流失、优化产权保护,改善经营环境等方面发挥了至关重要的作用。面对混合所有制所带来的冲击,国有企业通过调整股权结构以适应国际化和市场化趋势,针对不同股权结构的关键点优化国有企业内部控制体系,加强国有企业信息沟通的同时,不断健全和完善企业内部控制评价机制。

The reform of mixed ownership is an important direction for the reform of state-owned enterprises,which brings new opportunities to the development of state-owned enterprises and promotes the optimization of market economy system. However,under the dual challenges of the internal environment and complex external environment,due to the lack of effective communication during reform process,the internal control of state-owned enterprises failed,and the problem occurred frequently. As one of the important means for enterprise management,internal control plays a vital role in alleviating the loss of state-owned assets,optimizing the protection of property rights and improving the operating environment. Facing the impact of mixed ownership,state-owned enterprises adjusted the equity structure to adapt to the trend of internationalization and marketization,optimized the internal control system according to the key points of different ownership structure strengthened the information communication of state-owned enterprises while continue to improve the enterprise internal control evaluation mechanism.