Author(s)

Xinling Zhang ¹

Affiliation(s)

¹ Zhongxi Certified Public Accountants (Special General Partnership), 100071, Beijing China

Corresponding Author

Xinling Zhang

ABSTRACT

The core goal of this article is to deeply discuss how to build a risk-oriented internal control system in state-owned enterprises, and to explore its specific strategies and means. The opening introduction describes in detail the key role of state-owned enterprises in China's economic structure and the changeable risk environment in which they live. Furthermore, it emphasizes the importance of strengthening internal control to resist risks and improve operational efficiency. Then, this article analyzes the current situation and difficulties of internal control construction of state-owned enterprises, and finds out some key problems. These include the weak awareness of risk control and the defects of internal control system. On this basis, this article puts forward the general direction and basic principles of constructing the internal control framework of state-owned enterprises with risk control as the core, and introduces in detail the key steps and implementation strategies of constructing the internal control system. State-owned enterprises must fully understand the key role of risk control in the construction of internal control, and constantly optimize the internal control system by continuously adopting and implementing targeted measures and suggestions. In this way, we can effectively prevent and deal with various risks and ensure the stable operation and long-term development of enterprises.

KEYWORDS

State-owned enterprises; Internal control; Risk control; System construction; Continuous improvement

CITE THIS PAPER

Xinling Zhang, Thoughts on the Construction of Internal Control in State-owned Enterprises Based on Risk Control. Financial Engineering and Risk Management (2025) Vol. 8: 85-90. DOI: http://dx.doi.org/10.23977/ferm.2025.080111.

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