Research On The Construction Of Internal Control System Of State - Owned Enterprises

State-owned enterprises is an important component part of China’s economic construction characteristics of the socialist economy, state-owned enterprises have long played a pivotal role in our national economy. With the continuous economic development and modern enterprise system increasingly sophisticated technology, how to ensure the effectiveness of the development of state-owned enterprises, to achieve fast and steady and healthy development of the inevitable need to be properly treated and we need to deal with the problem of good internal control. Theoretical Study on internal control abroad lasted long history, internal control theory was born in the beginning of the last century, but for nearly a century, and through different stages of development of multiple evolution, from mere internal check to mutual development of comprehensive risk management framework and the study of internal control system in our country is just starting a new topic in recent years, our internal controls on a landmark event in the development process was undoubtedly the end of April 2010, the Chinese Ministry of Finance jointly led several government departments jointly issued the "enterprise internal control guidelines ",together with the 2008 development of the " internal control ", which together constitute our current enterprise internal control system of the most important specifications. "Internal control practices" and "Enterprise Internal Control Guidelines" The main draw is the 1994 COSO Commission issued "Internal Control- Integrated Framework." Our internal control theory due to the relatively late start, progress lags far behind foreign companies in related areas, most of the internal control system of China’s enterprises still remain in the early stages of the internal control theory, currently there are many problems.From the internal control perspective, firstly, I describe the concept and result of internal control briefly,then I review the domestic and foreign research literature on internal control, the development of historical research, and the internal control internal control fully integrated with the international forefront of theoretical research and analysis on this basis proposed: risk management is the most important part of internal control. Risk prevention and risk control in the enterprise internal control plays the most important role in the process of enterprise internal control must be carried out for all internal departments to conduct a comprehensive risk management control, especially for the daily management of the enterprise sector risk control and management. Secondly, the present characteristics of state-owned enterprises, summed abroad have internal control characteristics, mainproblems of state-owned enterprises existing internal control system, and put forward countermeasures and principles of constructing these issues. Again, the author of the current situation where the entire work unit freeway A company overview, discuss and research systems of internal control system combing the main problems and internal control, internal controls and safeguards proposed management measures to be taken by the company. Finally, I summarizes the full text of proposed conclusions and ideological center of this article. Internal control system proposed by the author hopes will help guard against the risk of state-owned enterprise, state-owned enterprises to improve management efficiency, healthy and stable development of state-owned enterprises.