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国有企业在我国经济发展中发挥着重要作用。随着我国供给侧结构化改革不断深化,国有企业面临着去产能和去“僵尸”企业的双重挑战。在日益复杂的环境下,国有企业采用的传统内部控制制度已经不能满足市场发展的要求,必须对现有内部控制制度进行优化和改革。鉴于此,本文试图通过对我国国有企业内部控制发展历程进行阐释,对国有企业内控现状进行分析,并在此基础上提出几点建议,以期能对国有企业建立健全内部控制制度有所帮助。
State-owned enterprises play an important role in the economic development of our country. As China’s supply-side structural reform continues to deepen, the state-owned enterprises are faced with the dual challenges of going to capacity and going to “zombie” enterprises. In an increasingly complex environment, the traditional internal control system adopted by state-owned enterprises can no longer meet the requirements of market development. The existing internal control system must be optimized and reformed. In view of this, this article attempts to explain the current situation of internal control of state-owned enterprises by interpreting the development of internal control of the state-owned enterprises in our country, and on this basis, puts forward some suggestions to help the state-owned enterprises to establish and improve the internal control system.