Study On The Evaluation Of Internal Control In Mixed Ownership Enterprises

In recent years,with the deepening reform of state-owned enterprises,the development momentum of mixed ownership enterprises has been increasing rapidly.The internal control of mixed ownership enterprises shows its uniqueness.Whether its internal control is scientifically evaluated is directly related to whether the mixed ownership enterprises can provide strong guarantee for improving the quality and efficiency of the enterprises,and whether the enterprises can complete the goal of production and management and improve the efficiency of production and the management level of enterprises,and whether the enterprises can reduce the risk of management.Compared with some western countries whoes state-owned assets reform has been relatively mature,the theoretical research and the actual implementation of the internal control evaluation of China's mixed ownership enterprises needs promotion.Therefore,it is necessary to research the problem of internal control evaluation of mixed ownership enterprises,and to construct an internal control evaluation system in accordance with the characteristics of mixed ownership enterprises in China,so as to make up for the imperfections of the internal control evaluation system of mixed ownership enterprises.This paper will study the internal control evaluation of mixed ownership enterprises,and take Shenhua(Fuzhou)Luoyuan Bay Port&Power Co.,Ltd as an example to set up internal control evaluation index system of mixed ownership enterprises.This paper uses the method of combining normative research with case analysis.Firstly,it introduces this research's background and significance,and the researching methods and the research framework.Then,introduce related concepts of the internal control evaluation and mixed ownership enterprises,and to sort out and comment on the domestic and foreign scholars' research literature.Thirdly,summarize and analyze the internal control evaluation status,existing problems and causes in the mixed ownership enterprises;.Fourthly,set up the evaluation index system of internal control of mixed ownership enterprises,determine the weight and evaluation criteria;.Fifthly,evaluate the internal control of Shenhua(Fuzhou)Luoyuan Bay Port&Power Co.,Ltd according to the established evaluation index system,and carry on the analysis and evaluation.The main contributions of this paper are as follows:1.This paper analyzes the problems existing in the evaluation of internal control of mixed ownership enterprises in China.It is mainly reflected in the influence of ownership structure on corporate governance,the separation of ownership and management,the internal control evaluation is still dominated by large shareholders,and the internal control evaluation system has a copy of the relevant system of the controlling party.Internal control evaluation quality is not high.2.The internal control evaluation system of mixed ownership enterprises is constructed.The internal control elements are integrated into the internal control objectives.On the basis of the first class index at five target levels,18 secondary indexes and 37 third-level indicators are set up,and the internal control evaluation system matching the characteristics of the mixed ownership enterprises is constructed.3.The internal control of Shenhua(Fuzhou)Luoyuan Bay Port Power Co.,Ltd.is evaluated.By using the evaluation system constructed in this paper,it is determined that the internal control of Luoyuan Bay Port Power Company is classified as Class C,the internal control is weak,the internal control is in a state of risk,and the internal control is weak at the level of business objectives and strategic objectives,and the efficiency of resource utilization is not high.Further improvements are needed.