国有企业内部控制机制的构建论文英文摘要三百字

The construction of internal control mechanism in state-owned enterprises is crucial for safeguarding state-owned assets and improving economic efficiency. This paper analyzes the current situation of internal control mechanism in state-owned enterprises and proposes a framework and methods for constructing such mechanism. Firstly, this paper identifies the problems in the current internal control mechanism of state-owned enterprises, including unclear management responsibilities, lack of independence in internal audit, and incomplete internal control systems. Secondly, the paper proposes a framework for constructing the internal control mechanism, which centers on risk management, builds on internal control systems, supports internal audit, and utilizes information technology as a tool to form a complete internal control system. Thirdly, this paper elaborates on the methods for constructing the internal control mechanism, including clarifying management responsibilities, establishing internal control systems, strengthening internal audit, and introducing information technology. Among these methods, establishing internal control systems is a critical step that requires specific design and implementation in terms of system development, process standardization, and responsibility allocation. Finally, this paper summarizes the significance and value of constructing the internal control mechanism in state-owned enterprises, such as safeguarding state-owned assets, improving economic efficiency, and enhancing enterprise competitiveness. At the same time, the paper also points out the challenges and issues faced in constructing the internal control mechanism, such as raising management awareness and improving laws and regulations, which require further exploration and resolution. In conclusion, constructing the internal control mechanism in state-owned enterprises is essential for ensuring the safety of state-owned assets and improving economic efficiency. The proposed framework and methods provide guidance for constructing such mechanism and contribute to the development of internal control theory and practice.