摘要：国有企业在中国国民经济中占据主导地位，对中国在新经济常态下的发展产生重大影响。十九大报告中强调，要健全不同国有资产的经营管理体制，使得国有经济的结构升级，通过结构调整，实现国有资产的转型升级，加快国有资产在总资产中的保值增值,推动国有资本在未来做强、做优、做大, 最大限度地减少国有资产流失的严重问题。本文总结COSO五要素,就是企业内部控制环境、风险评估、内部控制活动、信息沟通和内部监控。并结合的十九大报告内容,以安徽出版集团腐败事件为切入点，揭示其内部环境弱化、风险意识落后、控制活动执行不足、信息与沟通机制不健全、内部监督效果不明显等问题，逐项分析了我国国企在内控问题上的主要原因。并依据我国国有企业的实际情况，提出符合我国国情的国企内控的解决建议。

关键词：国有企业；内部控制；COSO五要素；十九大报告

Research on Internal Control of State-owned Enterprises

Abstract: State-owned enterprises dominate the Chinese national economy and have a major impact on China's development in the new economy.  emphasized in the report of the 19th National Congress of the Communist  of China that it is necessary to improve various types of state-owned asset management systems, reform the state-owned capital authorization management system, speed up the optimization of state-owned economic layout, structural adjustment and strategic reorganization, and speed up the state-owned assets in total assets. To preserve and increase value, to promote state-owned capital in the future to become stronger, do better, and bigger, to minimize the serious problem of the loss of state-owned assets. This article summarizes the five elements of COSO, namely internal environment, risk assessment, control activities, information and communication, and internal supervision. In combination with the contents of the 19th National Congress of the Communist  of China, and taking the corruption incident of Anhui Publishing Group as an entry point, it revealed problems such as weak internal control environment, weakened risk awareness, ineffective implementation of control activities, imperfect information and communication mechanisms, and weak internal supervision supervision. The main reasons for the internal control of state-owned enterprises in China were analyzed item by item. Based on the actual situation of China's state-owned enterprises, the proposal for the resolution of internal control of state-owned enterprises in line with China's national conditions is proposed.

Keywords: state-owned enterprises; internal control; five elements of COSO; report of the Nineteenth Congress

目  录

绪论1

一、企业内部控制相关理论的内涵2

（一）企业内部控制的含义2

（二）内部控制的作用2

1、保护企事业单位财产的安全和完整2

2、保证国家政策法规的贯彻和执行2

3、保证会计数据及相关记录资料的真实性3

4、提高企业的经营运行效率3

5、为现代审计的开展制造条件3

（三）内部控制发展的原因3

1、企业强化管理的要求促进了企业内部控制的发展4

2、所有权和经营权分离的企业形式促使企业强化内部控制4

3、现代审计的发展推动了内部控制的发展4

二、国有企业内部控制建设的发展现状分析 5

（一）我国政府对内部控制制度建设的推动进程5

（二）国有企业内部控制建设的现状5

三、国有企业内部控制建设存在的问题6

（一）内部控制环境薄弱6

1、缺乏内部控制意识6

2、公司治理环境存在缺陷6

（二）风险评估意识弱化7

（三）控制活动没有得到严格执行7

（四）没有健全信息与沟通机制7