Research On The Construction Of Risk - Oriented Internal Control System In State - Owned Enterprises

State-owned enterprises that have huge capital size and wide range of business areas, has been dominated our national economy. Economic globalization has brought more broad market for the enterprise, but also brings the risk of more complex and diverse. How state-owned enterprises will face the new economic situation becomes an issue of wide public concern. Then, establish a perfect internal control system has become an important means to guard against risks, improve management, and improve business efficiency. However, because the comprehensive internal control system costs highly in development and implementation and is not conducive to optimal allocation of management resources, the internal control system under low importance, applicability and weak execution, so that the internal controls are not really play the role of preventing and controlling risk. Therefore, this article puts forward the concept of risk-oriented internal control system.The first part reviews the domestic and international research on internal control theory; puts forward the significance and content of this article. The second part prospects the trend of combining internal control and risk management through reviewing the development of internal control system, puts forward the concept of risk-oriented internal control system, and clear about the characteristics of the risk-oriented internal control system aiming at the comprehensive internal control system defects. The third part introduces the establishment of the risk-oriented internal control system in detail; in turn, divided into the present situation investigation and process combing phase, risk identification and control phase, promotion and testing phase, supervision and examination phase; and clear the focal point of each phase to enhance the operability. The fourth part is the part of case, introducing present situation of M state-owned real estate enterprises, development target, industry characteristics and so on, establishing the risk-oriented internal control for it. The fifth part is the conclusion and shortcomings of the article.