国有公司制企业内部控制制度存在的问题及对策

On the Problems and Countermeasure of Internal Controlling System of State-owned Company Enterprise

国有公司制企业内控制度建设是国有企业内部管理的薄弱环节 ,亟待提高。分析其原因可归纳为产权不明晰、法人治理结构不完善、法制环境不健全、内控制度本身的局限性等。必须借助现代企业制度建设、企业法制建设、建立健全内部会计控制制度和营造良好的外部环境等措施加以解决。

The construction of the internal controlling system of state-owned company enterprise is the weak link of the internal management of state-owned enterprise and need rise urgently. Its reason can be reduced to the following as property right not clear, legal person administer structure not perfect,the environment of legal system not perfect and the limitation of internal controlling system itself etc. It must be solved with the aid of these measures such as modern enterprise system construction,enterprise legal system construction, establishment to improve internal accounting controlling system and external environment and so on.