Research On The Improvement Of The Internal Control Index System Of Beijing SASAC

In August 24,2015,the State Council formally promulgated the "the guidance on deepening the reform of state-owned enterprises by the CPC Central Committee and the State Council",and then released the "Guiding opinions on the definition and classification of the functions of state owned enterprises".These two documents provide the development direction for the reform of state owned enterprises from the national government level.The distinctive characteristics of the reform is the "Management capital" classified reform of state owned enterprises.Beijing SASAC proposed at the end of "12th Five-Year Plan" in 2013,to ensure the city's state-owned enterprises to establish internal control system are relatively mature,and regularly to the SASAC and the enterprise internal control evaluation report submitted to the board of supervisors.It not only requires the enterprise to evaluate itself,but also needs to check the internal control system.Beijing SASAC in 2015 and 2016 in cooperation with third parties,two batches of internal inspection of state-owned enterprises,according to the results of the inspection reports.Three factors combined with the characteristics of state-owned enterprises,state-owned enterprises and state-owned enterprises reform of the classification of group characteristics,excluding the use of index system with the same internal inspection of all enterprises "across the board" malpractice,according to different types of enterprises of different importance index,method of correction weight analysis using AHP level,put forward the index system for city internal inspection public service enterprise group based on the original system,for the future of this type of enterprise internal control system construction and improvement to provide reference.This paper first introduces the related concepts and theories,then describes the current situation of the internal control of state owned enterprises in Beijing City,combined with the current state of comprehensive deepening of reform under the requirements,it summarized the development tendency of evaluation and supervision of internal control;secondly according to the principle of improving Beijing City SASAC inspection the index system,improvement of three aspects of state-owned enterprises,state-owned enterprises classification reform,based on the characteristics of state-owned enterprise group.Based on the experience and understanding of experts,the use of analytic hierarchy process,re set the city public service group of state-owned enterprises to use the internal control index system weight.Finally,through the method of case study,the internal examination index system of five enterprises including Beijing metro,the inspection results will be applied to improve the standard system for the use of other types of state-owned enterprises to improve internal control checks for reference.