加强国有企业内部控制自我评价工作的思考  

Thoughts on Strengthening Self-evaluation of Internal Control of State-owned Enterprises

作　　者：雒东雄 Luo Dongxiong(CHN Energy Ningxia Coal Industry Co.,Ltd.,Yinchuan,Ningxia,750011)

机构地区：[1]国家能源集团宁夏煤业有限责任公司,宁夏银川750011

出　　处：《能源科技》2021年第5期18-20,共3页Energy Science and Technology

摘　　要：国有企业组织实施内部控制评价工作时,存在部分评价标准适应性差、评价流于形式等问题。本文以某能源企业为例,结合企业实际情况对问题进行总结分析,并提出完善内部控制评价工作的措施及建议,以便引起各级管理者对完善内部控制评价工作的重视,推进内部控制评价体系建设的优化与改进,促进企业组织机构的有效营运,使各单位部门功能有效发挥,助力企业高质量发展。The evaluation of internal control of state-owned enterprises often face some problems such as poor adaptability of certain evaluation criteria and mere formality.In view of the fact,this article,taking an energy enterprise as an example,summarizes and analyzes the problems based on the actual situation of the enterprise,and puts forward measures and suggestions for improving the evaluation of internal control.In this way,it aims to arouse the attention of the management at all levels to improve the evaluation of inter⁃nal control,advance the optimization and improvement of the internal control and evaluation system construc⁃tion,promote the effective operation of the enterprise organization,and enable all departments to function ef⁃fectively,so as to help the enterprise develop with high quality.

关 键 词：内部控制评价 自我评价 问题对策 

分 类 号：F276.1[经济管理—企业管理]