| State-owned enterprises are the owners and operators of state-owned assets,whose main objective is to preserve and increase the value of state-owned assets.In2020,the SASAC of the State Council issued the Notice on Relevant Matters Concerning the Construction and Supervision of the Central Enterprise’s Internal Control System in 2021,marking the start of the three-in-one construction of the risk management system,internal control system and compliance management system for state-owned enterprises.The internal control system is the "instruction" to guide the work,the "rules" and "rules" of the enterprise operation,the "magnifying glass" to find problems,and the "whip" and "ruler" to make self-improvement.Although the theoretical research on the theoretical system of internal control has been relatively mature,and the application of internal control system in well-known domestic and foreign enterprises has been quite effective,the internal control construction of Chinese enterprises,especially the local state-owned enterprises located in the fifth-tier cities,lags behind,and the effect of the governance mechanism is not significant.Company Z is a local wholly state-owned enterprise.At the beginning of its establishment,it strictly followed the internal control and management policies of the five ministries and commissions to set up a corresponding governance framework.However,due to the short establishment time,wide selection channels for management and the urgent need for innovation of subordinate companies,the Company focused on fund collection and project investment,with a large granularity of internal control,and did not set up a detailed,professional and integrated internal control system.The purpose of the three-year reform of state-owned enterprises is to strengthen,excel,expand the state-owned economy,enhance the vitality of state-owned enterprises and improve the operating efficiency,and a good internal control system plays a positive role in the above objectives.The five elements of internal control should be implemented to improve the management level of the enterprises in various ways and lay a good foundation for the sustainable development of the state-owned enterprises.The first two parts of this paper are the theoretical basis of the article.The third part combs the basic situation of Z Company and the current situation of internal control system.The study found that the current internal control situation of the Company is different from the actual situation,mainly due to the problems in the internal control evaluation method.Therefore,the fourth part of this paper chooses the fuzzy comprehensive evaluation method as the evaluation tool,divides the evaluation system into three levels of indicators,combines the weight and the weighted average,dilutes Z Company’s subjective influence on the internal control evaluation.The improved evaluation method is used to obtain the results and achieve the effects of promoting reform by evaluation and promoting use by evaluation.Based on the analysis of the evaluation results,the problems existing in the internal control of Z Company are comprehensively and accurately analyzed.The fifth part analyzes the specific measures for improvement under the five elements one by one according to the COSO framework with reference to the previous issues.At the same time,with reference to the current work guidelines of the SASAC and the special work of Company Z,the construction of internal control in state-owned enterprises will be promoted in parallel with the development of high-quality work,giving full play to the value of internal control work,and an integrated,closed-loop,high-adaptation,and high-efficiency internal control system will be formed. |
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