内部控制评审(以下简称“内控评审”)是指对内部控制制度的健全性和执行有效性进行审查和评价,旨在发现和改进内部控制薄弱环节,促进公司强化管理,提高经营效益,实现健康可持续发展。萨班斯法案第404条款对此提出了严格而明确的要求,即公司管理层要对本公司内控制度的有效性作出自我评审,向资本市场签署内控有效性声明;而管理层对内部控制的评价,担任公司年报审计的会计公司 Internal Control Review (hereinafter referred to as “Internal Control Review”) refers to the review and appraisal of the soundness and effectiveness of implementation of the internal control system, with the purpose of identifying and improving the weak links of internal control, promoting the management of the Company and enhancing the operating efficiency, Achieve healthy and sustainable development. Section 404 of the Sarbanes-Oxley Act makes a strict and clear requirement that the management of the company self-evaluate the effectiveness of the Company’s internal control system and sign the statement of effectiveness of internal control over the capital market. Management’s evaluation of internal control , Acted as the accounting firm auditing the annual report of the company