An Empirical Study of State-Owned Capital Security Management: From the Perspective of Internal Control

The development of state-owned economy reflects China´s socialist public ownership, and plays an important role in ensuring the safety of state-owned capital, which is conducive to realizing the country´s fundamental interests. Through the analysis of the relationship between internal control and the security of the state capital, the effectiveness of internal control is beneficial to the increase in EVA and thus help to enhance the security of state-owned capital and the realization of national interests of investors. The research, based on the data of a state-owned enterprise, has conducted an empirical analysis with EVA as a variable, and concluded that with the current EVA as a performance evaluation system of the state-owned enterprises, the internal controls of state-owned enterprises should be strengthened so as to ensure the security of state-owned capital.