Research On Prevention Of Corruption Risk Of Senior Executives Of A State

After more than 30 years of reform and development,state-owned enterprises have gradually established their market positioning and development path as the pillar of the national economy.In October 2020,the State-owned Assets Supervision and Administration Commission of the People’s Republic of China(SASAC)issued the Three-Year Action Plan for SOE Reform(2020-2022),clarifying the goals,timetable and roadmap for SOE reform.Further reforms will be carried out.SOEs’ economic competitiveness,control and resilience to risks have been enhanced.SOE reform has entered a crucial stage.The risk control of clean government in state-owned enterprises has entered a new stage.The graft and corruption of SOE executives over the years cannot be ignored.It severely damages and restricts the image and development of state-owned enterprises.There are fewer state-owned enterprises abroad.Foreign scholars have little research on risk management of corruption in state-owned enterprises.The research object of domestic corruption mainly focuses on the government functional departments.The actual characteristics of corruption in state-owned enterprises and the effective implementation of internal control have been little studied.This paper mainly uses literature research method,theoretical analysis method,case analysis method and questionnaire method to study the previous research results,analyze the relevant theories,carry out a questionnaire survey,and study cases.From the perspective of internal control,this paper analyzes the corruption cases of senior managers of state-owned enterprise A.It is found that there are two main reasons for the internal control of enterprise A: first,the internal control mechanism is not perfect.The internal environment of the enterprise is defective,the consciousness of personnel management is backward,the job rotation system is not effective,the enterprise culture is weak,and the power is too concentrated,the enterprise control activities are not effectively implemented,the information communication is not smooth,risk assessment is inadequate;Second,the implementation of the internal control system is not in place.Control activities are not systematic,unable to timely control the risk points,internal supervision is not professional,and the power is too limited,not to give full play to the advantages of internal party organization supervision of state-owned enterprises.By analyzing and studying the actual operation characteristics of enterprise A,this paper puts forward some suggestions to improve the internal control system of enterprise A.In view of the actual implementation of the internal control mechanism of enterprise A is not in place,corresponding solutions are proposed.This paper considers that most enterprises,including state-owned enterprises,take the initiative to design an internal control system for themselves in the current stage.However,many enterprises continue to appear fraud or executive corruption problems.First,the existing internal control system does not match the enterprise’s own management status.The internal control mechanism can not run smoothly in the enterprise,and even affect the normal operation and management of the enterprise.Second,the enterprise’s internal control system only stays at the design level and has no actual implementation.No matter what the reason is,the internal control system of the enterprise does not play its due role.This paper hopes to explore the appropriate internal control system through the study of this paper,which makes the enterprise’s internal control mechanism can be effectively implemented in the enterprise’s management.Ultimately,the purpose of the "can’t corrupt" state is achieved.Through the effective operation of the internal control system,so E executives gradually form the consciousness of "unwilling to corrupt".