探析新常态下国有企业内部控制评价体系的构建

Analysis of the Construction of Internal Control Evaluation System in State-Owned Enterprises Under the New Normal

新常态下,国有企业改革步入新的阶段,既需要承担社会经济建设的重任,还需要在激烈的市场竞争中生存发展。通过在国有企业推行内部控制评价制度,可以打造一个高效的内部管理机制,提高国有企业的综合竞争力。论文分析了国有企业内部控制评价体系构建的重要性,探讨构建内部控制评价体系时存在的问题,结合国有企业情况提出构建内部控制评价体系的优化措施。

Under the new normal,the reform of state-owned enterprises has entered a new stage.They not only need to undertake the heavy task of social and economic construction,but also need to survive and develop in the fierce market competition.Through the implementation of internal control evaluation system in state-owned enterprises,they can create an efficient internal management mechanism and improve the comprehensive competitiveness of state-owned enterprises.This paper analyzes the importance of the construction of the internal control evaluation system in state-owned enterprises,discusses the problems existing in the construction of the internal control evaluation system,and puts forward the optimization measures for the construction of internal control evaluation system combined with the situation of state-owned enterprises.