Research On Internal Control System Of Small Public Welfare State-owned Enterprises

With the change of China's economic system,the strategic orientation and development goals of state-owned enterprises have gradually become clear.The pace of reform and classification of state-owned enterprises in China has accelerated.State-owned enterprises are divided into two types: commercial and public welfare.For China's public welfare state-owned enterprises,the development goal is to serve the society,provide more public services and public products for the society,and improve the ability and level of enterprises to provide public services.It can be seen that the state has entrusted public welfare state-owned enterprises with the responsibility and responsibility to continuously improve their management level and better serve the society,and continuously establishing and perfecting the internal control system of enterprises is one of the effective ways to achieve this goal.Especially for the large number of small public welfare state-owned enterprises in our country,guiding and promoting their internal control construction can more effectively improve the management level of enterprises and the ability to prevent internal and external risks,thus promoting the healthy and sustainable development of enterprises.However,judging from my audit of several small public welfare state-owned enterprises in our city,small public welfare state-owned enterprises generally have the problem of imperfect internal control system.Some enterprise leaders have failed to realize the importance of internal control,but have only formulated some rules and regulations in a scattered way,which has actually failed to play an overall linkage role.Some internal control systems have not been established based on the actual situation of the enterprise,and internal control cannot play its due role.Therefore,this paper takes HQ Company,a small public welfare state-owned enterprise in a city,as an example to study,analyze the weak links in the company's internal control,and put forward rectification opinions.On the one hand,in order to improve the level and quality of HQ Company's internal control,on the other hand,it has similar questions.Other enterprises on the topic also have certain reference significance.First of all,this paper puts forward the...