文档介绍：摘要
摘要
国有企业是我国国民经济的主体,在我国具有举足轻重的地位。然而,从新
中国建立国有企业时起,国有企业的经营管理一直不佳,国有企业因此也一直
处在不断的改革发展完善中,并取得了一定的成果,但仍然存在很多没有解决
的旧问题和很多新出现的问题。近年来,国有企业内部管理失控导致的经营失
败和国有资产流失频频发生,从中航油投资失败案到众多国企腐败案,引起了<br的高度重视。
内部控制作为现代企业不可或缺的一种管理机制,是企业提高管理水平和
风险防范水平的有效手段,而企业内部控制环境是企业内部控制其他要素的基
础,是企业内部控制好坏的决定性因素。尤其对于国有企业来说,内部控制环
境薄弱是造成国有企业内部控制薄弱的直接关键原因。因此,加强国有企业内
部控制环境建设是当前解决国有企业内部控制薄弱问题,提高的重中之重。
本文首先对国内外内部控制环境相关文献进行了梳理回顾,其次通过对我国
国有企业和企业内部控制环境相关理论进行阐述,结合我国国有企业内部控制
环境现状进行原因分析,并通过云铜集团的案例从内部控制环境的角度进行分
析,进一步印证我国国有企业内部控制环境的薄弱之处和加强建设的必要性。
最后提出符合我国国有企业实际情况的内部控制环境的完善措施。
关键词:国有企业;内部控制;企业管理;风险控制
I
Abstract
Abstract
The state-owned enterprises are the main body of the national economy in China,
and have the important status to China. However, since the founding of the
state-owned enterprises, the level of management in the state-owned enterprises has
been low, then the state-owned enterprises therefore has been reforming and
developing to perfect itself, and ,of course ,this has obtained some achievements,
but, there are still a lot of problems not solved and many new ing. In
recent years, the internal management of the state-owned enterprises has been in the
failure of out of control ,which makes the loss of state-owned assets and the failure of
many operatings frequently, the failure to investment of China Aviation Oil then to
corruptions in many state-owned enterprises ,which work up great attentions from the
state to improve the level of management and risk response in the state-owned
enterprises.
As a kind of mechanism of management which modern enterprises are
indispensable, Internal controls are effective ways to the enterprise to raise the level
of management and the level of risk responses, and the internal control environment
is the foundation of other elements of the internal control, it is the decisive factor
whether the internal controls are good or bad. Especially for the state-owned
enterprise that, the pool internal co