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当前国有企业虽然在不断推动其内控体系建设,但由于惩罚机制不严,执行力度不够,对风险管理的认识不够,其内部控制仍存在一些问题。本文从内部控制体系建设的现实意义出发,重点理清了国有企业内控体系建设的工作内容以及工作中应处理好的几项关系,为类似企业的内控体系建设提供参考。
Although state-owned enterprises continue to promote the construction of their internal control system, due to lax punishment mechanism, insufficient implementation and lack of understanding of risk management, some problems still exist in their internal control. Based on the practical significance of the construction of internal control system, this article focuses on clarifying the contents of the internal control system construction in the state-owned enterprises and several relationships that should be handled in the work so as to provide references for the construction of similar enterprises’ internal control system.