加强国有企业内部控制之我见_会计审计
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密 惠 保
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加强国有企业内部控制之我见(19000字)
摘 要：本文强调指出内部控制体系对于企业发展的重要意义，以国有企业的内部控制为写作对象，结合中海运集团、三鹿集团、国有航空企业、秦岭水泥等案例事件从COSO框架提出的内部控制五个方面即控制环境、风险评估、控制活动、信息系统与沟通和监控出发，分析了我国国有企业内部控制现状问题，然后找到形成问题的原因，进而从问题入手，提出对应于问题的健全内部控制环境、加强风险管理、合理设置控制活动、完善信息沟通系统和强化监督机制五个大方面的加强我国国有企业内部控制的措施。
关键词：控制环境；风险管理；控制活动；信息沟通；监督
Strengthening State-owned Enterprise Internal Control
Abstract：This paper emphasizes the internal control system is an important significance to the development of the enterprise, the internal control to state-owned enterprises for writing object, combined with the case events from cnooc group proposed COSO internal control framework of five aspects, the controlling environment, risk assessment, control activities, information system and communication and monitoring, analyzes the existing problems in state-owned enterprise interior, and find the reason of the problem, and then formed from problems, take the corresponding to reason sound internal control environment, enhancing risk management, setting up reasonable control activities, improve information communication system and strengthen supervision mechanism proposed to strengthen the five big state-owned enterprise internal control measures.
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Keywords: control environment；risk management；control activities；information communication；supervision