| 关于国有企业搞好内部控制问题的探讨 |
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| 引用本文： | 梁水源.关于国有企业搞好内部控制问题的探讨[J].福建工程学院学报,2010,8(2). |
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| 作者姓名： | 梁水源 |
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| 作者单位： | 福建工程学院,经济管理系,福建,福州,350108 |
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| 基金项目： | 福建工程学院引进人才校级课题(E0700066) |
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| 摘 要： | 目前国有企业搞好内部控制工作需要从如下6个方面抓起:宣传、学习《企业内部控制基本规范》,提高现代企业内部控制意识;完善国有企业治理制度,建立经营者约束机制;建立健全国有企业风险评估体系,提高抵御风险的能力;加强内部审计工作,促进内部控制制度的贯彻落实;提高内部控制人员业务素质,严格执行规章制度;以人为本,加强企业文化建设。
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| 关 键 词： | 国有企业 内部控制 内部审计 |
Improving internal control of state-owned enterprises |
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| Liang Shuiyuan.Improving internal control of state-owned enterprises[J].Journal of Fujian University of Technology,2010,8(2). |
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| Authors: | Liang Shuiyuan |
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| Institution: | Economic Management Department/a>;Fujian University of Technology/a>;Fuzhou 350108/a>;China |
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| Abstract: | To improve the internal control of state-owned enterprises,6 tasks need to be fulfilled: practising Basic standard for enterprise internal control to improve modern enterprise internal control consciousness;perfecting state-owned enterprises governing system and formulating managerial restraint mechanism;establishing state-owned enterprise risk estimation system to improve risk re-sisting ability;strengthening internal auditing to promote the implementation of the internal controlling system;upgrading perso... |
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| Keywords: | state-owned enterprise internal control internal auditing |
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