国有企业内部控制监督体系的构建与完善研究  

Research on the construction and improvement of the internal control and supervision system in state-owned enterprises

作　　者：原程斌 Yuan Chengbin(SDIC Gansu New Energy Co.,Ltd.,Lanzhou,Gansu,730070)

机构地区：[1]国投甘肃新能源有限公司,甘肃兰州730070

出　　处：《市场周刊》2024年第5期132-135,共4页Market Weekly

摘　　要：国有企业作为国民经济发展的重要力量,构建和完善内部控制监督体系,有助于降低经营与财务风险发生概率,营造良好的环境,促使企业实现健康发展。但受内外部多因素的影响,这一体系的运行存在诸多的问题,急需解决。基于此,文章先简单介绍国有企业加强内部控制监督体系建设的意义,并结合具体问题,提出了一系列针对性的完善建议,以此提高企业抗风险能力,保障国有资产不断保值、增值。State-owned enterprises as an important force in the development of national economy,the construction and improvement of internal control and supervision system is helpful to reduce the probability of operation and financial risks,create a good environment,and promote the healthy development of enterprises.However,affected by internal and external factors,there are many problems in the operation of this system,which need to be solved urgently.Based on this,the article first briefly introduces the significance of strengthening the construction of internal control and supervision system of state-owned enterprises,and combined with specific problems,puts forward a series of targeted improvement suggestions,in order to improve the anti-risk ability of enterprises and ensure the continuous preservation and appreciation of state-owned assets.

关 键 词：内部控制 经营风险 财务风险 国有企业 

分 类 号：F234.4[经济管理—会计学]