Exploring the promotion of internal control management in state-owned enterprises through institutional construction
以制度建设推进国有企业内部控制管理的探索

摘要

内部控制是企业管理的重要组成部分，而制度则是内部控制的基础。制度作为一种规范行为的约束机制，为内部控制提供了框架和依据，两者密不可分。制度不仅仅是规范企业内部行为的机制，在风险管理方面，也起到了至关重要的作用。制度规范了企业的行为方式和程序，有助于减小各种可能的风险，并为风险管理提供了框架和依据。本文从制度计划管理、基于风险管理的制度制订流程、制度执行监督检查等角度出发，基于BHI公司的制度体系建设，剖析以制度建设推动内部控制体系与风险管理理念相结合，为国有企业建立健全现代企业制度体系，全面实施“制度治企”提供思路。

Abstract

Internal control is a crucial component of corporate management, while institutional frameworks serve as the foundation of internal control. As a regulatory mechanism that standardizes behavior, institutional frameworks provide the structure and basis for internal control, making the two inseparable. Institutions are not merely mechanisms that regulate internal corporate conduct; they also play a vital role in risk management. By standardizing corporate behavior and procedures, institutions help mitigate potential risks and provide a framework and basis for risk management. This article examines the integration of internal control systems with risk management concepts through institutional development, drawing on the institutional system construction of BHI Company. It explores perspectives such as institutional planning management, risk management-based institutional formulation processes, and the supervision and inspection of institutional implementation. The aim is to offer insights for state-owned enterprises in establishing and improving modern corporate institutional systems and fully implementing the principle of "governing enterprises through institutions."