Research On Job-related Crime Analysis And Prevention Of State-owned Enterprise Executives Based On The Perspective Of Internal Control Defects

At present,the situation of job-related crimes in China is becoming more and more serious,which has caused a certain impact on social and economic development.Job-related crimes committed by senior executives of state-owned enterprises are a relatively special type of crime in China,and as the main manifestation of corruption in state-owned enterprises,their social harm is not under other job-related crimes.According to the "China Entrepreneur Crime Report" and "Entrepreneur Criminal Risk Analysis Report",there were 1247 cases of job-related crimes committed by state-owned enterprise executives from 2013 to 2018,and at the same time,the number of state-owned enterprise executives who committed job-related crimes in the past six years was 1229,of which bribery,embezzlement and embezzlement of public funds were typical crimes of job-related crimes.According to the study,the average amount of corruption of state-owned enterprise executives involved in the case is as high as tens of millions of yuan.It can be seen from this that it is urgent to prevent the loss of state-owned assets and strengthen the prevention of job-related crimes committed by senior executives of state-owned enterprises.The main direction of this paper’s research is that some senior executives of state-owned enterprises,in the absence of party spirit,low ideological quality,and driven by external interests,take advantage of loopholes in the internal control system and wantonly use their powers to commit criminal acts.In fact,there may be irrationality in the internal control system of some state-owned enterprises,but due to the strong self-restraint and high integrity of executives,it may not necessarily produce the result of job-related crimes.On the basis of analyzing the existing situation of job-related crimes committed by senior executives of state-owned enterprises,this paper discusses the mechanism of the impact of internal control deficiencies on the job-related crimes of executives,and finally summarizes the effective measures to prevent job-related crimes committed by executives,hoping to provide some suggestions for the prevention of job-related crimes committed by senior executives of state-owned enterprises.First of all,this paper uses the theoretical analysis method and the literature research method to sort out and summarize the relevant theoretical knowledge and existing literature,and lays a theoretical foundation for the subsequent internal control defects of state-owned enterprises to promote the behavior of executives to commit job-related crimes.Secondly,based on the data of job-related crimes committed by state-owned enterprise executives,this paper sorts out and analyzes the current situation of job-related crimes committed by state-owned enterprise executives in China,and discusses the common internal control defects in the existing cases of job-related crimes committed by state-owned enterprise executives from the five elements of internal control,and closely combines the relationship between the two in connection with reality.Third,this paper uses the case analysis method to analyze the state-owned enterprise of Moutai Group,and according to the cases in recent years in which at least 18 senior executives of Moutai Group and its subsidiaries have been dismissed due to job-related crimes,the beginning and end of the case,the method of expression,the specific problems reported and the verdict results,and then a specific analysis of the executives’ job-related crimes caused by the internal control defects of the Moutai Group,so that the thesis theory and practice are combined,and the results are more convincing.Finally,this article proposes preventive measures based on the internal control deficiencies described above.Specifically,in terms of the internal control environment,it is necessary to strengthen the party’s leadership role and optimize the personnel management of senior executives,establish a risk early warning system and risk countermeasures to reduce the risk of high-level job-related crimes,effectively balance the power of executives,standardize the approval and management of executives’ authorization in control activities,and at the same time need to smooth the information communication channels of state-owned enterprises,accelerate the process of informatization construction,and enhance the independence,linkage and professionalism of internal audit supervision,in order to build an effective internal control system to reduce the probability of executives’ job-related crimes.