Whether The Internal Control Of State-owned Enterprises Is More Effective

The property belongs to the state-owned enterprises, be supervised by the investor-owned Assets Supervision and Administration Commission that is at all levels, Laws and regulations for state-owned enterprises also covers management, corporate governance, asset disposal, and other aspects of internal and external regulatory requirements, the effectiveness of internal control of state-owned enterprises should be better than the non-state-owned enterprises. From the perspective of internal control reporting and internal control index, business sustainability perspective, state-owned enterprises control proved more effective than non-state enterprises.Firstly, theoretical analyzes the state-owned enterprises than non-state-owned enterprises effective internal control special causes, and then to expand the demonstration two angles, one angle of internal control reports, the state-owned enterprises and non state-owned enterprise internal control self-assessment report and internal control audit reports for statistical analysis, found that state-owned enterprises control self-assessment of the overall effectiveness rate than non-state-owned enterprises, and the internal control audit reports issued probability is lower than the non-state-owned enterprises; the second is the angle of empirical analysis, inspection of state-owned enterprises internal controls and business sustainability index than non-state-owned enterprises. Ultimately, the recommendations of the internal state-owned enterprises and non state-owned enterprises should implement differentiated control monitoring, deeply involved in the internal control of state-owned enterprises to strengthen the main responsibility for the implementation of internal control, centralized field from major defects Reflection SOE supervision system.