Research On Mechanism And Effect Of Strengthening The Construction Of Internal Control Of State-owned Enterprises By SASAC Of City C

State-owned enterprises are the important support of the national strategy,and their development is directly related to whether China's economic development is healthy or not.The SASAC at all levels is entrusted by the People's Government to perform the duties of state-owned enterprises to keep watch on state-owned assets in accordance with the law.To implement their oversight responsibilities,SASASAC needs the support of high-quality internal control of enterprises.At the same time,SASAC can impose impact on the internal control of supervised enterprises by exercising the functions of investors.Perfect Internal Control Mechanism of SOE can not only effectively supervise the operation of enterprises,but also maintaining the lawful right of all stakeholders,cut down the operational risks about government capital,increase the efficiency and efficiency of operation,and realize the preservation and appreciation of state-owned assets..On the basis of systematic read about relevant documents,this paper first uses the principal-agent theory to analyze why SASASAC should and how to intensify the internal control systems in state industry.Then,from the 5 aspects of internal control: risk assessment,control environment,information and communication,control activities,and internal supervision,the article analyzes the mechanism of the SASAC to strengthen the internal control construction of state-owned enterprises,and summarizes the current situation of the SAC to strengthen the internal control construction of state-owned enterprises.It points out that the existing problems of the SASAC' s strengthening of the internal control construction of state-owned enterprises are as follows: the improvement of the corporate governance structure is not the focus of the internal control construction;lack of attention to the risk of state-owned enterprise debt;the setting of performance appraisal control indicators for executives of state-owned enterprises not very scientific and rational;Information management of state-owned enterprises is not keeping pace with the times;and the accountability of state-owned enterprises for illegal and illegal executives has not been improved.After analyzing the causes of these problems,the constructive suggestions include: further improving the overall framework of the SASAC to strengthen the internal control construction mechanism of state-owned enterprises;Improve the professional level of internal control of management state-owned enterprises;And further strengthen the debt and risk management of state-owned enterprises.