Research On The Internal Control Of Mixed Ownership Enterprises

Mixed ownership is mainly due to the reform of state-owned enterprises.After decades of exploration and practice, Mixed ownership reform is conducive to the adaptation of state owned enterprises to the market economy system and to ensure that increasing the value of state assets.Third Plenary Session of the party’s eighteen put forward that mixed ownership economy will become an important realization of China’s basic economic system.About mixed ownership,There are few articles in the international academic circles.Domestic scholars mainly study the internal governance system of mixed ownership enterprises, and there is no systematic study of the theoretical framework of the internal control of mixed ownership enterprises.This paper mainly uses the research method of the literature research and comparative analysis. On the basis of enterprise internal control basic standards and application guidelines and according to the main characteristics of the mixed ownership enterprises which includes the diversification of property rights structure,the coexistence of old and new three organization system, standardize corporate governance structure, market incentive mechanism, integration of corporate culture,improve the external corporate governance.then, it’s to construct the internal control framework of the mixed ownership enterprises.In the control objectives,it’s to enhance the awareness of property rights protection, especially the protection of the legitimate rights and interests of non-public enterprises;In terms of organizational structure,according to the corporate governance structure,Enterprises reasonably allocate the functional organization and straighten out the relationship between the new and the old "three".Non-public enterprises have more authority.In corporate governance structure,achieving the shareholders, the board of directors, the manager, the board of supervisors isdiversification,Clearing shareholders’ rights are equal,Non-public enterprises have more decision-making power and management right,It’s to Optimizethe knowledge structure of the board of directors,strengthen the functions of the board of directors,the managers and the board of supervisors, and increase the external supervisors.In corporate culture, based on the State- owned enterprise culture as the foundation and source and non public enterprise culture as an important supplement,it advocates the creation of wealth, the return to shareholders, the core value of non-public enterprises of the heart.In the legal environment, it improve the property rights protection laws and regulations, property rights trading market, and actively develop the professional manager market.