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本文通过对国有资产内部控制存在的相关问题进行深入剖析,发现我国国有资产内部控制存在内控意识、风险意识淡薄;缺乏适当的控制活动;国有资产日常管理薄弱;内控监督体制不完善的问题。针对这些问题,我们认真研究并提出了改进建议:强化内部控制意识、完善内部控制环境;建立风险评估控制系统;强化对国有资产的实际控制;完善监督机制,建立互相制衡的内部约束机制;加强企业内部会计控制的建议,有效地改善国有资产内部控制,确保资源合理配置。
In this paper, through an in-depth analysis of the related problems existing in the internal control of state-owned assets, it is found that there exists internal control awareness and risk awareness in the internal control of state-owned assets in our country; the lack of proper control activities; the weak state-owned assets management; the imperfect internal control system. In response to these problems, we carefully studied and put forward suggestions for improvement: to strengthen the awareness of internal control and improve the internal control environment; to establish a risk assessment and control system; to strengthen the actual control of state-owned assets; to improve the supervision mechanism and establish an internal restraint mechanism that checks and balances each other; The proposal of internal accounting control in enterprises effectively improves the internal control of state-owned assets and ensures the rational allocation of resources.