Research on the Case of the Internal Control in State-owned Enterprise (BGJT)
|School||Dalian Maritime University|
|Keywords||State-owned enterprise Internal control Present situation Countermeasure|
Nowadays, there are many issues existing in state enterprises that affect building (?)p and carrying out the whole system. Beginning with the origin of internal control theory, the paper discusses the existing problems of the internal control system in state-owned enterprises, and proposes some measures to establish and evolve the system. The result of the analysis will demonstrate that the internal control complementation of the state-owned enterprise is not satisfactory and improvements to strength the internal control are further needed. The essence of the internal accounting control of state-owned enterprise is to control the key points in the process of economic operations. Different staffs disintegrate and counterbalance rights in order to defend and control the loss risk of state-owned property. Apart from improving the control system of internal accounting within the framework of national regulations, it is still necessary to consider the rights of administrator, and at the same time, the benefits of the enterprise clerks, in accordance with the stipulations of contributors.As one of the national important old industrial bases, the LiaoNing old industrial base once created magnificence in the planned economy time, and has made the important contribution for the state’s economy development. But along with the base’s aging, the LiaoNing old industrial base state-owned enterprises’development also day by day falls behind. Promotes under the northeast old industrial base policy support in the country, our province is actively carrying on the transformation of the old industrial base’s state-owned enterprises. In order to establishes the modern enterprise system, thus truly becomes the market competition main body, we realized in the transformation the state-owned enterprise must perfect internal control to provide the guarantee the enterprise movement’s efficiency and the effect, the financial report’s reliability, the correlation law’s following the nature.Afterwards, this paper studied empirically the internal control system of LiaoNing state-owned enterprise--BGJT, pointing out some causes that make its internal control ineffective. From this on, the paper thought over the present status of the internal control in our state-owned enterprise, listing a few defects and suggesting some improvement policies. So it is the vital matter of immediate urgent to strengthen the internal control. Especially when China has entered WTO, only establish and improve the system of enterprises internal control, can Chinese enterprises survive and develop in the more and more fierce competition.