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随着内控理论的发展和完善,国企的内控体系也逐步健全。但仍有某些国企在内控执行方面存在着内控层级目标不明确、内控制度流于形式等问题。本文以Z国企为例,从其内控制度本身、员工的内控意识、监督机制等方面入手,分析国企在内控执行力出现问题的原因,提出提高内控执行力的方法,优化企业的内控执行力,并加强国企的管理水平,使其获得更为长远的发展。
With the development and improvement of internal control theory, the internal control system of state-owned enterprises has been gradually improved. However, there are still some state-owned enterprises in the internal control implementation of the internal control level objectives are not clear, the internal control system is a mere formality and other issues. This paper, taking Z State-owned enterprises as an example, analyzes the reasons why the state-owned enterprises’execution problems arise from the aspects of their own internal control system, employees’ awareness of internal control and supervision mechanism, and puts forward ways to improve the internal control execution and optimize the internal control execution, And strengthen the management level of state-owned enterprises so that they will achieve more long-term development.