我国国有企业难以建立严格的内部控制制度,内部控制水平普遍处于较低的状态,这种情况的出现与现今的产权结构是分不开的。河南省国有企业同样存在这样的问题。在国有的产权结构下,所有者缺位的问题严重,很难找到完善的董事会制度,内部控制的核心在经营者,国有企业的产权结构不利于建立及执行严格的内部控制制度,造成这点的 It is difficult for the state-owned enterprises in our country to establish a strict internal control system and the internal control level is generally in a low state. The emergence of such a situation is inseparable from the present structure of property rights. The same is true of state-owned enterprises in Henan Province. Under the ownership structure of state-owned enterprises, the problem of the absence of owners is so serious that it is very hard to find a perfect board system. The core of internal control lies in the fact that the ownership structure of managers and state-owned enterprises is not conducive to the establishment and implementation of a strict internal control system. of