Study On Internal Control Of Chinese State-owned Companies

As an important part of economy system, the development of state-owned companieshas vital meaning to the stability of society. It is necessary for state-owned companies to bringinternal control, which is essential for controlling the management risk and continualdevelopment, into good effect. But for variety of reasons, there are still many problem ininter control practice. Meanwhile, more and more state-owned companies issue shares inoverseas finance markets, which means being facing more strict law and codes.This dissertation is named " Study on Internal Control of Chinese State-ownedCompanies", which is of profoundly theoretical and practical sense. It explores the status quoof internal control of state-owned companies and tries to find the suitable theory that caninstruct the practice of internal control of state-owned companies.The dissertation consists of five parts: Chapter 1 presents the motive, the overall layoutand innovation of the dissertation. Chapter 2 introduces the development of internal control andrelative research in china. Chapter 3 analyzes the present conditions of internal control practicein Chinese state-owned companies. Chapter 4 introduces the questionnaire research, includingthe object, context, the analysis of Reliability and Validity, and analyses the research ofquestionnaire, analyzes the present conditions of internal control practice in state-ownedcompanies from risk consciousness. And several suggestions are given regarding how toconsummate internal control work of state-owned companies. Chapter 5 lists the conclusionsand limitation of this dissertation.