如何完善单位内部控制制度

文章认为 ,内部控制薄弱是当前我国国有企事业单位普遍存在的不良经济现象 ,文章分析了这种不良现象的种种表现 ,就我国国有企事业单位内部控制薄弱的现状及其成因进行了分析和论述 ,认为其主要症结在于产权主体不明晰 ,没有形成法制制约的大环境 ,人员素质低下等。提出了完善内部控制的五项对策及措施。

Perfecting the Internal Control System of a Unit

The paper argues that the lack of strong internal controls leads to a lack of economic productivity in state-owned enterprises and institutions. Through the analysis of this issue, the paper argues that the major problems lie with: the unclear principles of property rights; legal restrictions; and the low educational level of the workers. In line with this reasoning, the paper points out several specific measures for perfecting internal control.