浅谈如何建立和完善国有企业内部控制系统

监控管理和内部控制管理是对企业(适用于各类公司,下同)生产经营过程中实施监督的不可或缺的2种手段;同时也是企业规范运作,防止差错的有效管理方式。监控管理是外部对企业实施的监督,内控管理是企业内部的自我控制,两者均可对企业运营过程中出现的偏差起着警示和纠错作用。建立良好的监控管理制度和内部控制体系,是确保企业生产经营规范、合法;提供数据真实、可信的基础。

Discussion on How to Establish and Perfect the Internal Control System to the State-owned Enterprise

Monitoring management and internal control management are the two indispensable instruments for supervision to enterprises productions, which is also the efficient managing style to enterprise regular operating and avoiding errors. Monitoring management is external supervision, and internal management is the self- control for enterprises, which both have the functions of caution and correcting to warp occurred in the course of production. Establishing a good monitoring managing and internal control system is a true and credible basis to ensure the production in criterion and legality.