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我国的企业并不缺少制度,而是缺少制度的有效执行。一些经营失败的企业并非没有建立完整的内部控制制度,而在于内部控制的执行不力。内部控制之所以无法有效执行,归纳起来无外乎三个原因:领导不重视,把内控建设当做“走过场”;内控设计不合理;内控缺乏有力的监督和评价体系。如何保证内部控制的有效落地和高效运行,是我国企业在内部控制建设中亟需解决的问题。苏州工业园区城市重建有限公司(以下简称城市重建公司)成立于2005年12月,是苏州工业园区管委会的直属企业,创建初期主要承担园区的旧城改造任务,以项目制管
Our country’s enterprises do not lack the system, but they lack the effective implementation of the system. Some enterprises that fail to operate have not failed to establish a complete internal control system, but rather failed to implement internal control. The reason why internal control can not be effectively implemented can be summed up for three reasons: the leadership does not attach importance to the internal control construction as a “walk through”; the design of the internal control is unreasonable; and the internal control lacks a powerful system of supervision and evaluation. How to guarantee the effective landing and efficient operation of internal control is an urgent problem to be solved by Chinese enterprises in their internal control. Suzhou Industrial Park Urban Reconstruction Co., Ltd. (hereinafter referred to as Urban Reconstruction) was established in December 2005. It is an enterprise directly under the Suzhou Industrial Park Administrative Committee. In the early days of its establishment, it mainly undertook the task of urban renewal of the park.