Study On Management Mechanism Of Internal Control In China's State-owned Enterprises

The state-owned enterprise, which is the mainstay of the national economy, is one of the main existence forms of socialist ownership in China. It is of great significance to operate the state-owned enterprise well, so as to found socialist market-oriented economy and consolidate the socialist system. To achieve the goal of enhancing the state-owned enterprise's operation efficiency, the Chinese governments establishes and consummate the modern enterprise system. However, there hasn't been a remarkable rise of these reforms so far. It is investigated that the serious"interior command"in the state-owned enterprise which leads to the failure. Further more, the effective controlling system has not been set up or distempered as yet.The reform history of state-owned enterprise in China is the history of the"inner bloc's"controlling the production and development of problems. The reform of economic system which is based on the management innovation of the state-owned enterprise mainly adapts the way of"releasing autonomy and yielding profit". From enterprise fund, profit retain, tax paid by state enterprises in lieu of turning in profits contract system, the realization of enterprise's "14 items" right, to the establishment of modern enterprise system. These reform measures of the state-owned enterprises reduced the government's intervention to the enterprise management greatly, which stimulate the rise of the enterprise's economy efficiency.。But, in the process of "releasing autonomy and yielding profit", which the reform deepens unceasingly, the government took the social superintendents, must cancel gradually the intervention to the enterprise management, at the same time, the government are entitled to choose enterprise representative, significant authority who manages the enterprise gives the operator, finally released enterprise's autonomous management right which has fallen in fact in the command of the interior bloc of the state-owned enterprise. The state-owned enterprise operators are grasping the domination of the enterprise, what's more, most of whom are promoted from the enterprise, which could easily lead to the accessory situation in this enterprise Therefore, before the accession of the owner completed, the manager will take charge of the decision -making and proceeding right. Yet, during the transmitting process, the inner controlling system comes up.Studying the inner controlling system in the state-owned enterprise, analyzing the original reason, finding out the appropriate solution and putting it into practice, this is advantageous to the promotion of the healthy development of the state-owned enterprise as well as the strengthening of socialist market economy microscopic foundation. In addition, it is the key problem that China must solve in order to strengthen the competitive power of the state-owned enterprise. This article discusses the inner controlling system in the state-owned enterprise, which is of great practical significance to consummate the management structure of the state-owned enterprise, enhance the company's management ability and improve its efficiencyThis article analyzes systematically the inner controlling system which based on the experts theory domestic and overseas. First of all, it puts forward the central argument and illustrates the characteristic and current situation of the state-oriented enterprise's inner controlling in China. Next, it analyzes several negative effects and its origin --- owner vacancy, long entrusts the agent chain, the enterprise internal distempered government structure, absence of exterior restraint mechanism lacks. Finally, it gives the theory basis how to control the situation, and models relevant overseas management experience, finally proposes the strategy --- consuming the company interior management structure and consummating the exterior market restraint mechanism.