本科论文摘 要国有企业是我国发展国国民经济的重要经济载体，其所涉及的行业是居民生活不可或缺的部分。然而，随着经济的迅猛发展和企业管理制度的现代化，要确保国有企业持续健康经营，就必须着重关注国有企业内部控制问题。国际上对于内部控制研究开始的比较早，经历了一个世纪的发展演变。我国业界对于内部控制方面的研究开始的比较晚，在进行了几十年的探索之后，内部控制体系建立的发展过程跟西方发达国家相比仍然还存在较大差距，甚至还缺少更系统的理论体系，并未将内部控制理论很好的运用到企业的内部管理中。基于此，本文通过仔细研究探索以往的文献资料和研究成果并融合了我国国有企业的特殊性后，指出我国国有企业目前存在的一些不足之处，并仔细研究了造成这些不足之处的原因，在此基础上结合我国特色社会主义经济发展的需要，提出了相应的解决方法和对策。关键字：国有企业，内部控制，问题研究，对策分析AbstractState-owned enterprises are an important economic carrier of China's developing country's national economy, and the industries involved are an indispensable part of residents' lives.However, as the rapid development of economy and the modernization of enterprise management system, in order to ensure the sustainable and healthy operation of state-owned enterprises, we should focus on the internal control of state-owned enterprises. The international research on internal control started earlier and experienced a century of development. After decades of research, the development process of internal control system construction in China still has a huge gap compared with western developed countries, lack of more systematic theory. The system is not suitable for the internal management of enterprises. Therefore, in order to strengthen the internal control of the state-owned enterprises, some shortcomings of the state-owned enterprises are deeply investigated through careful research and exploration of the previous literature and research results and the integration of...
