Case Study On The Construction Of Internal Control Of State Holding Enterprises Under Mixed Ownership

Internal control is one of the important means to strengthen risk management and handle complex market environment for a modern enterprise.With the high-speed development of economy and the strengthening of globalization,enterprises are facing more competition pressure,which requires enterprises to strengthen management also pay attention to the identification of risks and improve the internal control at the same time.State holding enterprises as the focus to implement the mixed ownership development model for state-owned enterprises in our country,the construction of the internal control is more widely attention and concern now.How to set up a suitable internal control system to ensure that the state holding enterprise give full play to the characteristics of the mixed ownership,is particularly important.Based on LT company as an example,this paper analyses current stateowned enterprise under mixed ownership how to establish its own internal control system accord with its characteristics.This paper consists of six parts.The first part is the introduction,introduced the research background,significance,literature view,content and methods.The second part for the mixed system of state holding enterprises has made the definition,at the same time introduces the internal control theory and related concepts,and according to the characteristics of state holding enterprise implements the mixing management after analyzing the corresponding impact of internal control,points out that the construction of internal control.The third part according to the five elements of internal control introduced LT company internal control construction situation,and analyze the key problems of the internal control.The fourth part put forward based on system optimization of LT company internal control system construction plan.The fifth part is further from the perspective of the follow-up safeguard further perfecting internal control construction LT.The sixth part is divided into enlightenment,summarized above,make the outlook in the future.