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内部控制在现实企业运营的实践与发展告诉我们,有效的内控系统,是公司高效运行的基础,同时也是企业转型升级得以顺利运作的基础。反之,失效的内部控制给企业经营与发展带来的风险与损失也是巨大的,乃至最终酿成企业难以存续的败局。2016年是国有企业改革、转型升级的关键之年,本文就中小城市国有企业的内部控制现状入手,分析了其中所存在的一些问题,对完善内部控制建设提出一些构想。
The practice and development of internal control in the real business operation tells us that the effective internal control system is the basis for the efficient operation of the company and the basis for the smooth operation of the business transformation and upgrading. On the contrary, the risks and losses brought by the failure of internal control to the operation and development of enterprises are also enormous, and eventually lead to the defeat that enterprises can not survive. 2016 is the key year for SOE reform, transformation and upgrading. This paper starts with the current situation of SOEs’ internal control in small and medium-sized cities, analyzes some existing problems and puts forward some ideas to perfect internal control.