解决中国的国营企业问题尚需要深入触动微观机制的最本质的问题,即企业的控制问题,内部控制是企业董事会,经理阶层和其他员工实施的,为营运的效率效果,财务服务的可靠性,相关法令的遵循性等目标的达成而提供合理保证的过程。内部会计控制制度,要求任何经济业务的处理不能自始自 To solve the problem of state-owned enterprises in China, we still need to deeply touch the most essential issue of the micro-mechanism, that is, the control of enterprises. The internal control is implemented by the board of directors, managers and other employees of the enterprise. The efficiency of operation, the reliability of financial services, Compliance with relevant laws and regulations and other goals to achieve and provide a reasonable assurance process. Internal accounting control system, requiring the handling of any economic business can not be self-starting