国有企业“大内控”体系建设的实践路径  

Practice path of “big internal control” system construction in state-owned enterprises

作　　者：郑谦[1] ZHENG Qian(Yuntianhua Group Co.,Ltd.,Kunming 650228,China)

机构地区：[1]云天化集团有限责任公司,云南昆明650228

出　　处：《化工管理》2025年第11期1-4,共4页Chemical Management

摘　　要：2019年,国务院国资委下发了《关于加强中央企业内部控制体系建设与监督工作的实施意见》,文件立足国有企业风险、内控、合规等多个管理体系并行存在的现实问题,提出“强内控、防风险、促合规”的一体化管控思路,为国有企业构建“大内控”体系提供了基本遵循和行动方向。文章以某省属大型产业集团Y公司为例,介绍Y公司构建多位一体的“大内控”体系的实践经验和做法,为国有企业健全完善“大内控”体系提供可参考和借鉴的方法路径,真正做到“心中有数、手中有招”。In 2019,the State-owned Assets Supervision and Administration Commission of the State Council issued the “Implementation Opinions on Strengthening the Construction and Supervision of the Internal Control System of Central Enterprises”,which is based on the practical problems existing in multiple management systems such as risk,internal control and compliance of state-owned enterprises in parallel,and proposes the integrated control idea of “strong internal control,risk prevention and compliance promotion”.It provides the basic follow and action direction for state-owned enterprises to build a “big internal control” system.Taking Y Company,a large industrial group in a province,as an example,this paper introduces the practical experience and practices of Y Company in constructing a multi-in-one “big internal control” system,providing reference methods and paths for state-owned enterprises to improve the “big internal control” system,and truly achieving “knowing well and having moves in hand”.

关 键 词：国有企业 内部控制 风险管理 合规管理 

分 类 号：F275.1[经济管理—企业管理]