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随着我国市场经济的初步确立和发展,国有企业的组建和运行逐步走上了市场引导和支配的轨道,伴随着产业整合与业务拓展,企业规模越来越大,然而,在企业控制的资产急剧膨胀的同时,资产的管理能力滞后于企业发展,造成资产管理在企业内部财务、业务、投资、人员等方面存在不同程度失控。主要表现在企业的内部控制体系不健全,企业管理层对相关资产缺乏集中管理的权威和能力。
With the initial establishment and development of the market economy in our country, the formation and operation of state-owned enterprises have gradually taken the track of market guidance and domination. With the industrial consolidation and business expansion, the scale of enterprises is getting larger and larger. However, At the same time of rapid expansion, assets management ability lags behind that of enterprises, causing asset management to get out of control to some extent in aspects of internal finance, business, investment and personnel. Mainly manifested in the enterprise’s internal control system is not perfect, the management of the relevant assets of the lack of centralized management authority and ability.