产权制度与国有企业的内部控制效率

从产权理论分析，企业是按照作为其形成基础的产权环境组织和管理起来的，产权制度从三个层面支配着内部控制的效率。由于国有企业产权制度及由此确立的内部治理结构的缺陷，导致国有企业内部控制效率低下。改进国有企业内部控制的措施是：进行产权改革，形成舍理的权利配置与约束机制；根据经济环境的变化着力改进内部治理结构；针对国有企业的治理模式，发挥债权人、职工的监督作用．构造从业人员的财务伦理规范。

Property Rights System and the Internal Control Efficiency of State - owned Enterprises

From the angle of Property rights theory, enterprise is organized and management according to its property rights environment. Property rights system dominates the internal control efficiency in three levels. The flaws of state - owned enterprise' s property rights system and internal management structure result in the low internal control efficiency. The measures to improve state - owned enterprise's internal control are: (1) carrying out property rights reform and forming a reasonable mechanism of distributing and restricting power. (2) mainly improving internal management structure according to the change of economic circumstance. (3) Bringing the staff into full supervision on the basis of management model and reforming ethics of employees.