论文部分内容阅读
合资企业的发展已经遍及各行各业,在国家大力推动混合所有制改革的背景下,其经济角色和市场定位的重要性越发突出。因其多元化的组织结构与资源配置,合资企业的内部管理较为复杂和不清晰,集中表现为内控体系建设存在内控环境差、抗风险能力弱、制度执行不力等问题。本文通过探讨、分析合资企业内控管理,旨在加强合资企业内部控制建设,就相关问题提出针对性的意见建议,为企业长远发展和战略目标实现提供过程保障。
The development of joint ventures has spread across all walks of life. Under the background of the country’s vigorous promotion of mixed ownership reform, the importance of its economic role and market orientation has become increasingly prominent. Because of its diversified organizational structure and resource allocation, the internal management of joint ventures is complicated and unclear. The internal control system is characterized by poor internal control environment, weak anti-risk capability and poor system implementation. This paper discusses and analyzes the internal control of joint ventures with the aim of strengthening the construction of internal control of joint ventures and putting forward pertinent opinions and suggestions on related issues so as to provide the process guarantee for the long-term development and strategic goals of the enterprises.