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我国国有企业的管理基础比较薄弱,在内部控制建设中普遍存在观念落后、组织架构不健全、内部控制执行不力、缺乏内部监督等问题,应采取相应措施,强化认识,完善内部治理机制,加强企业文化建设和人力资源管理,完善内部审计系统,设立良好的信息与沟通系统,以此推进我国国有企业内部控制建设。
The management foundation of our state-owned enterprises is relatively weak. In the construction of internal control, there are common problems such as backward concepts, unsound organizational structure, poor implementation of internal control and lack of internal supervision. Measures should be taken to strengthen understanding and perfection of internal governance mechanism and strengthen enterprises Cultural construction and human resource management, improve the internal audit system and establish a sound information and communication system to promote the internal control of state-owned enterprises in China.