Internal Control Management and Risk Prevention Measures of State-Owned Enterprises

As an important pillar of national economic development,state-owned enterprises,their operational efficiency,and risk management ability are directly related to the stability and security of the national economy.As an important part of enterprise management,internal control management plays an irreplaceable role.Especially in the current domestic and international economic situation is complex and changeable,market competition is increasingly fierce environment,to strengthen the internal control management of state-owned enterprises and risk prevention measures is particularly important.This paper starts with the importance of internal control management and risk prevention for state-owned enterprises,and analyzes the problems and strategies in the internal control management and risk prevention of state-owned enterprises,in order to build a more comprehensive and efficient risk management system for state-owned enterprises to adapt to the ever-changing market environment and realize sustainable development.

Study of Strategic Management Oriented Enterprise Internal Control

Strategic management oriented enterprise internal control is an inevitable choice after the enterprise develops to a certain scale,and it is also an important starting point for enterprises to adjust their own strategic layout and resource allocation.With the continuous expansion of the scope of internal control supervision,the traditional mode of internal control supervision has become more and more restricted.In view of this,the present study started from the necessity of internal control supervision from the overall and top-level perspectives,and analyzed the current problems in the internal control of enterprises from the perspective of strategic management.The problems include the lack of methods and tools of strategic management,insufficient awareness of strategic risk management,insufficient expansion of internal control objects,insufficient prior intervention in internal control supervision,etc.Finally,it came up with the idea of constructing strategic enterprise internal control,in order to provide an effective reference for the study of enterprise internal control.

Problems and Measures in Internal Control and Risk Management of Drug Research and Development Enterprises

The internal control and risk managementof drug research and development enterprises directlyaffects the survival and development of enterprises.With the development of information technologyand the integration with the global economy,pharmaceutical companies are able to achieve moreachievements in development while facing increasingcompetitive pressures. Finance is a pivotal spine of acompany’s development. If the internal control andrisk management of a company are not complete andcomprehensive, the enterprise will inevitably turn intoa crisis. Therefore, it is necessary to strengthen theanalysis of the problems in the internal control andrisk management of drug research and developmententerprises, and propose corresponding solutions.

Problems and Countermeasures of Internal Control Management in High-tech Enterprises

The wave of the socialist market economy has continually invaded,which has already caused a serious impact on the survival of many enterprises in China at this stage.In order to obtain development,traditional enterprises must follow the trend of the times to carry out their own reform and progress.For many high-tech enterprises,the most important issue is how to achieve internal control management,with rationalization means to gradually promote the corresponding work and economic benefits of enterprises,not only to save time,but also to improve the corresponding work efficiency,moreover,it is necessary to be able to promote the establishment of a relatively complete internal control management system in the actual work process of high-tech enterprises,in order to solve and prevent some problems that have emerged or need to be emerged.

A Research on the State-owned Enterprise’s Anti-Corruption Risk Prevention Mechanism and Internal Control Construction

Since the commence of 18th National Congress of the Communist Party of China, the CPC Central Committee represented by General Secretary Xi Jinping, has attached unprecedented importance to anti corruption construction and has strengthened the investigation degree on the disciplinary offence behaviors of the party member the leading cadres, which kills rampant misbehaviors around the people from the source. State-owned enterprises are the pillar of the national economy, which should respond to call of the country, in a bid to strengthen the construction of honest and integrity, prevent risks, and build a perfect internal control mechanism. Focusing on the state-owned enterprise’s anti-corruption risk prevention mechanism and internal control construction, this paper conducts a research aiming at starting a discussion.

The Influence of Enterprise Culture on Enterprise Internal Control

Only if an enterprise establishes a good internal control can it survive and develop in a long-term way, and because of the closely relationship between corporate culture and internal control, the corporate culture has important significance on the impact of internal control. From the perspective of cultural problems in enterprise internal control and the innovation enterprise culture, this paper improves the method of construction honesty cultural and harmonious culture, so as to improve the internal control system. Through this study, people hope to provide effective reference to optimize the enterprise internal control system, which will inject new vitality for the construction of enterprises internal control.

Analysis of International Cooperation Management Strategies of Enterprises under the Background of the“Belt and Road”

With the deepening of the“Belt and Road”initiative,Chinese enterprises are facing unprecedented opportunities and challenges for international cooperation.This paper mainly analyzes the current situation,existing problems,and coping strategies of enterprise international cooperation management in the context of the“Belt and Road”.This article expounds on the importance of the“Belt and Road”initiative for international cooperation of enterprises and analyzes the key links of international cooperation management of enterprises from the aspects of internationalization strategy,cross-cultural management,risk prevention and control,and resource integration.Finally,combined with the case,this paper puts forward the management strategies and suggestions that enterprises should adopt in international cooperation,to provide a useful reference for Chinese enterprises in international cooperation in the construction of the“Belt and Road.”

政府审计与国有企业ESG表现

以2010—2021年我国沪深A股国有上市公司为研究样本,基于审计署央企审计活动,对政府审计与国有企业ESG表现的影响效应进行实证研究。研究结果显示:政府审计对国有上市公司的ESG表现具有明显的促进作用,这一结论在经过一系列稳健性检验后没有发生变化。机制检验发现,政府审计可以通过提升企业ESG关注度、驱动企业绿色创新和改善公司治理水平来提升其ESG表现。同时,在污染行业企业、内部控制水平较差企业和成熟期企业中,政府审计对ESG表现的促进作用更加明显。

绿色治理如何推动高质量发展——基于ESG信息披露质量与绿色投资者进入的关系解释

“十四五”规划和“双碳”目标指出,绿色转型是促进高质量发展的关键。绿色投资者能够有效促进企业绿色效益,因此,吸引绿色投资者向企业聚拢是实现高质量发展的应有之义。以2015—2022年沪深A股上市公司为研究对象,探究ESG信息披露质量对绿色投资者进入的影响。研究发现,ESG信息披露质量与绿色投资者进入显著正相关。机制检验发现,企业ESG信息披露通过缓解双重代理问题、提升企业声誉两条路径吸引绿色投资者进入。进一步分析发现,绿色投资者进入后,能够促进企业绿色创新、缓解融资约束及提升财务绩效。结论为高质量发展背景下,绿色投资者成为企业自觉践行绿色转型理念的重要驱动力提供了经验证据。

企业数字化转型对ESG表现的影响研究——基于我国新能源上市公司的实证分析

本文利用2012~2022年中国A股新能源上市企业的数据,探究数字化转型对ESG表现的影响。结果发现,数字化转型能够促进新能源企业ESG表现的提升。且数字化转型能够发挥能源利用增效、内部控制提质与绿色技术创新的作用提高新能源企业的ESG表现。异质性检验显示,在国有企业和公众环境关注度更高地区的新能源企业中,数字化转型的作用更显著。此外,数字化转型对环境责任表现的影响最大,对社会责任和公司治理表现的影响则相对较小。因此,政府可制定相关政策推动ESG和数字化协调发展。新能源企业应该坚定数字化转型战略,明确数字化战略实施方向,借此提高ESG表现。

控股股东股权质押、内部控制与企业ESG表现

选取2013—2022年上市公司为样本,通过构建有调节的中介模型对控股股东股权质押与企业ESG表现之间的关系进行实证检验。研究发现:控股股东股权质押会抑制企业的ESG表现,且这一结论在经过遗漏变量、反向因果关系和样本选择偏误的检验后仍然稳健;在非国有企业以及股权集中度较高的企业中控股股东股权质押对企业ESG表现的抑制作用更为显著;控股股东股权质押通过拉低企业内部控制质量降低企业ESG表现,融资约束负向调节内部控制的中介作用。

基于模糊T-S型内模PID控制算法的无刷直流电机仿真分析

针对无刷直流电机(BLDCM)双闭环控制调速系统的控制响应速度慢、转速波动较大等问题,提出一种模糊神经网络与内模控制相结合的驱动方式。该方式利用Matlab/Simulink来构建一种基于BLDCM和控制器的电梯一体式限速器仿真模型,得到BLDCM的速度、转矩响应曲线。仿真分析和实验结果均表明,模糊T-S型内模PID控制算法在响应速度、转速误差、抗干扰能力和控制精度等性能方面优于内模PID控制算法与常规双闭环PID控制系统。该研究可为模糊神经网络T-S型内模PID算法在电梯一体式限速器上的应用积累经验。

基于B/S结构的国际货代企业信用评价信息系统设计研究

针对我国国际货代企业的特点,阐述了国际货代企业信用评价的必要性。根据国内外企业信用评价的现状及系统需求,在建立我国国际货代企业信用评价体系的基础上,结合所采用的B/S开发模式,完成了我国国际货代企业信用评价信息系统的分析与设计,为系统开发和应用工作奠定基础。

林业企业ESG表现对全要素生产率的影响研究

基于2011—2020年沪深两市林业上市公司的数据,利用多元回归模型,探讨林业企业ESG(环境、社会与治理)表现对全要素生产率的作用机制。研究结果显示:良好的ESG表现能够促进林业企业提高创新能力和资源利用率,有利于完善内控机制、降低经营风险,从而显著提高林业企业的全要素生产率。因此,建议进一步完善ESG相关制度,引导林业企业积极履行ESG责任,培育林业企业管理层的ESG理念,充分利用ESG表现的创新激励效应与内部控制治理效应,提高林业企业的全要素生产率。

SAPR/3系统条件下电力企业内部控制问题研究

企业内部控制是完善企业管理的核心内容。ERP系统作为一个管理新平台,其上线实施使传统企业在管理流程上发生了巨变。介绍了SAP R/3系统概念及其对电力企业内部控制5个方面的影响,提出了需要在新的运行体系下不断完善控制体系,加强企业内部控制措施的建议,以期有效达到内部控制的预期目标。

基于C/S模式的医院财务内控管理系统研究

目前我国医院中财务系统应用的适配度较低,用户承载力弱,造成医院财务处理能力较差。因此,设计基于C/S模式的医院财务会计内控管理系统。在硬件方面,构建内控管理系统整体框架,将DDR3与原有的FPGA芯片相结合,利用闪速存储器Nand Flash。在软件方面,设计系统C/S结构,更新数据库内数据表的体现形式。并对扰动后的数据展开处理。经实验证明,设计的C/S模式系统的用户承载能力较强、适配度高、数据传输速度快。

基于COSO报告的企业内部控制体系评述

内部控制是现代企业管理架构的核心内容,是企业持续发展的制度保证.COSO报告提出了企业内部控制的总体框架,是全球企业内部控制理论的深化和实践的最新发展.作者介绍了企业内部控制的内涵、构成要素和整体框架,并对COSO报告进行了全面评述.

企业ESG表现促进了年金计划的实施吗?

加快构建新发展格局,着力推动高质量发展是我国现阶段发展的重要目标。企业ESG(环境、社会和治理)表现作为高质量、可持续发展的重要标准,受到了学术界和业界的广泛关注。然而,员工作为企业最重要的利益相关者之一,却鲜有研究探讨企业ESG表现对于员工利益的影响。本文借助企业年金缴费的客观依据,以2010-2021年沪深A股上市公司为研究样本,探讨了企业ESG表现与企业年金参与度的关系。研究发现,企业ESG表现显著促进了企业年金的参与度,经过一系列内生性和稳健性检验后该研究结论依然成立。机制检验发现,ESG表现能够通过提升企业绩效和内部控制质量,进而提高企业年金的参与度。异质性分析表明,在员工素质较高以及高管权力较弱的企业,ESG表现对于企业年金参与度的促进作用更加明显。进一步研究发现,企业ESG表现在提高企业年金的参与度后,能够进一步增加企业创新产出数量,从而助力企业实现高质量发展。