新会计准则下国有企业内控体系优化研究

Research on the Optimization of Internal Control System in State-Owned Enterprises under the New Accounting Standards

国有企业的资金管理主要依赖于财务管理与内部控制两个方面,科学有效的内部控制能在最大程度上降低国有企业资金风险发生的概率,保护国有企业资产安全,促进国有企业实现健康稳定发展。随着新会计准则的推出,国家对内部控制制度提出了新要求,大部分国有企业开始实施和优化内部控制制度,但由于控制环境不够完善、财务管理模式落后、内部风险评估不足等,国有企业在建设和完善内部控制的过程中出现了诸多问题。基于此,对国有企业内部控制体系进行了概述,分析了国有企业内部控制体系存在的问题,并针对这些问题提出了新会计准则下优化国有企业内控体系的策略。

The capital management of state-owned enterprises mainly depends on financial management and internal control,and scientific and effective internal control can minimize the probability of capital risk of state-owned enterprises,protect the asset safety of state-owned enterprises,and promote the healthy and stable development of state-owned enterprises.With the introduction of the new accounting standards,the state has put forward new requirements for the internal control system,and most state-owned enterprises have begun to implement and optimize the internal control system.However due to the imperfect control environment,backward financial management mode,insufficient internal risk assessment and so on,there are many problems in the process of building and improving internal control in state-owned enterprises.Based on this,this paper summarizes the internal control system of stateowned enterprises,analyzes the existing problems of the internal control system of state-owned enterprises,and puts forward some corresponding strategies for optimizing the internal control system of state-owned enterprises under the new accounting standards.