数字化背景下企业内控体系建设的实践与探索——以A公司为例  

Practices and exploration of internal control system construction in the context of digital transformation:taking Company A as an example

作　　者：孙博 王琳琳 SUN Bo;WANG Linlin(The 55th Research Institute of China Electronics Technology Group Corporation,Nanjing 210016,China)

机构地区：[1]中国电子科技集团公司第五十五研究所,江苏南京210016

出　　处：《江苏科技信息》2024年第24期48-51,60,共5页Jiangsu Science and Technology Information

摘　　要：建立完善有效的内控体系是安全发展的基石,为保障企业高质量发展,实现战略目标,需要积极防范各类风险隐患。国资委提出合规管理体系建设要求,企业应当通过合规管理与内控体系建设相融合,提升企业治理能力。文章结合信息技术时代特点,分析数字化背景下企业内控体系建设面临的机遇与挑战,并提出内控体系数字化建设的路径与策略,以A公司内控体系建设推进和问题梳理为基础,探索一体化穿透式内控体系的构建。To ensure high-quality development and achieve strategic goals,companies must proactively mitigate various risks and hazards.Establishing a comprehensive and effective internal control system is foundational for safe development.The State-owned Assets Supervision and Administration Commission of the State Council(SASAC)has proposed requirements for the construction of compliance management systems.Enterprises should integrate compliance management with internal control system construction to enhance corporate governance capabilities.This paper,considering the characteristics of the information technology era,analyzes the opportunities and challenges faced by the digital construction of internal control system,and proposes the paths and strategies.Finally,based on the progress and problems in the internal control system construction of Company A,it explores the construction of an integrated and penetrating internal control system.

关 键 词：内控体系建设 数字化转型 路径和体系构想 

分 类 号：F275[经济管理—企业管理]