国有企业提升内部控制有效性的策略

Strategies for improving the effectiveness of internal control in state-owned enterprises

国有企业是国民经济增长的核心支柱,为了保证内部活动开展规范化、标准化,有效防范财务风险等,必须狠抓内部控制,将其真正贯彻到位,帮助国有企业高质量地发展。基于此,文章首先客观阐述国有企业内部控制实施的必要性,接着深层次分析内部控制实施中的问题,主要体现在内部控制组织机构缺位、管理层内部控制意识淡薄、内部控制执行缺少刚性等,提出解决策略要涵盖完善内部控制组织机构、增强管理层内部控制意识、提升内部控制执行刚性等。

State-owned enterprises are the core pillar of national economic growth.In order to ensure the standardization and stand-ardization of internal activities,and to effectively prevent financial risks,it is necessary to strengthen internal control,truly implement it,and help state-owned enterprises develop with high quality.Based on this,this article first objectively expounds the necessity of imple-menting internal control in state-owned enterprises,and then deeply analyzes the problems in the implementation of internal control,which mainly reflected in the absence of internal control organizational structure,weak internal control awareness of management,and lack of rigidity in internal control execution.It proposes solutions that include improving internal control organizational structure,enhancing in-ternal control awareness of management,and enhancing internal control execution rigidity.