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1、AbstractAbstractThepropertybelongstothestate-ownedenterprises,besupervisedbytheinvestor-ownedAssetsSupervisionandAdministrationCommissionthatisatalllevels,Lawsandregulationsforstate-ownedenterprisesalsocoversmanagement,corporategovernance,assetdisposal,andotheraspectsofinternalandexternalre
2、gulatoryrequirements,theeffectivenessofinternalcontrolofstate-ownedenterprisesshouldbebetterthanthenon-state-ownedenterprises.Fromtheperspectiveofinternalcontrolreportingandinternalcontrolindex,businesssustainabilityperspective,state-ownedenterprisescontrolprovedmoreeffectivethannon-stateen
3、terprises.Firstly,theoreticalanalyzesthestate-ownedenterprisesthannon-state-ownedenterpriseseffectiveinternalcontrolspecialcauses,andthentoexpandthedemonstrationtwoangles,oneangleofinternalcontrolreports,thestate-ownedenterprisesandnonstate-ownedenterpriseinternalcontrolself-assessmentrepor
4、tandinternalcontrolauditreportsforstatisticalanalysis,foundthatstate-ownedenterprisescontrolself-assessmentoftheoveralleffectivenessratethannon-state-ownedenterprises,andtheinternalcontrolauditreportsissuedprobabilityislowerthanthenon-state-ownedenterprises;thesecondistheangleofempiricalana
5、lysis,inspectionofstate-ownedenterprisesinternalcontrolsandbusinesssustainabilityindexthannon-state-ownedenterprises.Ultimately,therecommendationsoftheinternalstate-ownedenterprisesandnonstate-ownedenterprisesshouldimplementdifferentiatedcontrolmonitoring,deeplyinvolvedintheinternalcontrolo
6、fstate-ownedenterprisestostrengthenthemainresponsibilityfortheimplementationofinternalcontrol,centralizedfieldfrommajordefectsReflectionSOEsupervisionsystem.KeyWords:Internalcontroliseffective、Internalcontrolreport、InternalControlIndex、SustainabilityManagementII目录目录摘要.......................
7、.....................................................................................................................IAbstract................................................................................................................................
