Improve The State-owned Enterprise Internal Control Problem Research

Business failures could be attributed to internal control failure caused by. At present, the state-owned enterprises face more and more external and internal risk, how to guard against the risk effectively, increase the value of state assets has become a prime target for all state-owned enterprises. So the perfection of internal control of state-owned enterprises, become the key factors to prevent the loss of state-owned assets. This paper adopts the method of combining theory with practice, the enterprise internal control theory and risk management theory, internal control framework and elements combined with enterprise’s concrete practice, in the case of enterprises, puts forward the measures and suggestions of strengthening enterprise risk and internal control.The main content of this paper includes:First, the state-owned enterprise internal control particularity. Including state-owned enterprise management mode, organizational barriers and defects of current, talked about the idea of the state-owned enterprise internal control system positioning. Introduce the concept and connotation of the "central enterprise comprehensive risk management guidelines".Based on the COSO report of internal control of state-owned enterprises, mainly in the three aspects:internal control environment, budget management and execution.Second, talks about internal control design thinking for the enterprise on the basis of the COSO report:Process design of internal control, including the collection of risk management, risk assessment, the initial information to develop a risk management strategy, Proposed and implemented risk management solutions, Supervision and improvement of risk management. The internal control system design, according to the hierarchical design ideas, clear internal control responsibility of all levels.Third, empirical study of internal control about the state-owned enterprise, based on the COSO report, in X company as an example. Introduces the status of internal control system of X company, the diagnosis is based on the internal control system of X company, the reconstruction scheme of the internal control system of X company.Fourth, improve the internal control system of state-owned enterprises. The current problems of internal control of state-owned enterprises are mainly:information and communication problems, the defect of the risk measurement method, ineffective management, the lack of the risk management culture. In view of this situation, put forward the state-owned enterprise internal control system measures should be taken:historical data and computer intelligence system, the organic fusion of the internal control and business activities, internal control of enterprise culture reconstruction, the processing of the crisis event and major risk early warning research.This paper describes the particularity of state-owned enterprise, consider the enterprise reality and future development, From the perspective of internal control system, Research on the enterprise comprehensive risk management. based on these, discusses how to establish the prevention and control system from the perspective of internal control, with the internal control practice for Chinese enterprises some reference of risk management, in order to effectively resist the risk loss.