Research And Analysis On The Internal Control Of The Mixed Ownership Enterprise

In recent years, mixed ownership enterprises as the direction of the reform of state-owned enterprises are growing fast. It is pointed out in the third Plenary Session of the 8th CPC Central Committee that public ownership takes over a leading role in our economic and other ownership secondary which is our the basic economic system of our country. In 2010,the state council has confirmed the direction of the reform of the state-owned enterprise that supporting the non-public capital play an important influence in the state-owned enterprises. In August 2015, the government officially announced proposals for the reform of state owned enterprises that some important contradictions and problems existing in state-owned enterprises need to solve.For one thing, the implementation of mixed ownership of state-owned enterprises insist that China is the fundamental nature of the socialist countries and also play the role of market regulation mechanism on economy in China and enrich the development of the socialist market economy theory. For another, problems in the development of state-owned enterprises can be listed as follows: the important resources of the monopoly of the country can lead to Low operating efficiency; The internal control is ineffective or lack of efficiency which can waste of national resources and capital seriously.In this paper, by analyzing the characteristics of mixed ownership enterprises internal control and on the basis of the framework of internal control of state-owned enterprises, the Listing Corporation can summarize the defects of the internal control of the mixed ownership enterprises, and make the corresponding countermeasures in order to make up for mixed ownership enterprises internal control defects. The main context of this paper is based on the internal control theory of mixed ownership enterprises at home and abroad and with the national policy guidance, on the basis of relevant special case, China’s mixed ownership enterprises internal control system can be make out.