国有企业内部控制与风险管理研究综述  

Research on Internal Control and Risk Management of SOE

作　　者：孙志梅[1] 李秀莲[1] 王昕[1] 

机构地区：[1]大连民族学院,辽宁大连116600

出　　处：《经济研究导刊》2011年第36期26-27,36,共3页Economic Research Guide

基　　金：大连民族学院科研基金项目"公允价值会计与投资者保护"的阶段性成果(20086405)

摘　　要：内部控制与风险管理密切相关,建立内部控制与风险管理的长效机制,对于促进国有企业稳步发展,防止国有资产流失,保护投资者利益,都具有积极的现实意义。在对国内外内部控制与风险管理相关文献进行梳理的基础上,对国有企业内部控制与风险管理的理论研究与实践应用进行了总结,指出国有企业内部控制建设已经初见成效,但是仍存在功能弱化、控制实效等问题。Internal control has close relation with risk management.It is full of meaning for state-owned enterprise to enhance internal control and risk management,which is benefit to promote SOE to develop steadily and avoid the loss of state-owned asset and protect investors' interest.This paper firstly summarizes related documents about internal control and risk management,and then analyzes the theory and practice of internal control and risk management of SOE in our country,at last pointing out that some progress has been made,but there are still many problems such as function weakness and ineffective control.

关 键 词：国有企业 内部控制 风险管理 

分 类 号：F272.7[经济管理—企业管理]