国有企业内部控制建设现状及其优化思考  

Current Situation and Optimization of Internal Control Construction in State Owned Enterprises

作　　者：应畅[1] 钭志斌[1] 朱夏敏 周晓春 Ying Chang;Tou Zhibin;Zhu Xiamin;Zhou Xiaochun(Lishui Vocational and Technical College,Lishui 323000,China;Lishui Meteorological Bureau,Lishui 323000,China;Lishui Municipal Financial Bureau,Lishui 323000,China)

机构地区：[1]丽水职业技术学院,浙江丽水323000 [2]丽水市气象局,浙江丽水323000 [3]丽水市财政局,浙江丽水323000

出　　处：《经济研究导刊》2023年第8期7-9,共3页Economic Research Guide

基　　金：丽水市市本级行政事业单位内部控制建设试点项目。

摘　　要：在当前内部控制建设浪潮下,越来越多的国有企业采用合理准确的内部控制评价来有效实现企业自我诊断,展现了内部控制在企业发展中的强大魅力。以国有企业内部控制建设现状为切入点,探索研究国有企业六步内控建设优化法,进而对国有企业内部控制建设进行反思,以期为内控建设优化提供参考。Under the current wave of internal control construction,more and more state-owned enterprises are adopting reasonable and accurate internal control evaluation to effectively achieve self-diagnosis,demonstrating the powerful charm of internal control in enterprise development.Taking the current situation of internal control construction in state-owned enterprises as the starting point,this study explores the optimization method of six step internal control construction in state-owned enterprises,and then reflects on the internal control construction of state-owned enterprises,in order to provide reference for the optimization of internal control construction.

关 键 词：国有企业 内部控制建设 优化建议 

分 类 号：F271[经济管理—企业管理]