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随着市场经济的发展和国有企业产权机制改革的逐渐深化,目前我国国有企业的法人治理结构逐渐被完善。然而,由于其规模庞大、性质特殊,在内部控制等方面依然存在较大问题,内控体系亟待改革。基于此,笔者围绕国有企业内部控制的相关问题进行探讨,通过分析国有企业集团内部控制现状和有效性,提出了内控改革的相关措施和建议。希望能够为我国国有企业集团的未来发展略尽绵薄之力。
With the development of market economy and the gradual deepening of the reform of property rights in state-owned enterprises, the structure of corporate governance in state-owned enterprises in our country is gradually being improved. However, due to its large scale and special nature, there are still major problems in internal control and other aspects. The internal control system is in urgent need of reform. Based on this, the author discusses the issues related to the internal control of state-owned enterprises. By analyzing the status quo and effectiveness of the internal control of the state-owned enterprises, the author puts forward the relevant measures and suggestions for the reform of internal control. It is hoped that we can make a modest contribution to the future development of the state-owned enterprise group in our country.