近期,中央陆续颁布《中国共产党党内监督条例》等新的党章党规,对中央企业反舞弊内部控制提出新的要求。本文拟从反舞弊内部控制的组织机构、制度体系和业务流程三个方面进行探讨,进一步改进中央企业反舞弊内部控制,提升中央企业内部控制的完整性、合理性和有效性。 Recently, the Central Government has successively promulgated the new party rules and regulations such as the “Regulations on Supervision within the Communist Party of China” and put forth new requirements on the internal control of the anti-fraud by the central enterprises. This article intends to explore the internal control of the internal control system, system and business processes from three aspects to further improve the internal control of the central enterprises against fraud and improve the integrity, rationality and effectiveness of the internal control of the central enterprises.