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内部控制是在企业内部建立并实施的对各项经济活动进行系统监督和调整的制约机制,内部控制评估围绕内部控制五个要素的健全性、合理性及有效性展开,是促进企业内控有效执行和不断改进的重要机制。为满足国际资本市场的监管要求,我国在美国上市企业开展了内部控制评估实践,通过不懈的努力,取得了一定的成效,在满足资本市场监管要求的同时,发现和解决了企业经营管理中存在的一些突出问题,提高了公司内部管理水平。但随着企业内控基础和环境的改善,内控评估工作也暴露出一些问题。如何对内控评估工作进行准确定位,提高评估工作质量及效果,成为必须解决的重要问题。本文从内控评估的理念出发,通过对本企业近年来开展内控评估实践的总结,发现了目前企业在内控评估工作方面存在的问题,并对这些问题进行了思考,提出了解决问题的途径和方法,对企业持续有效地开展内控评估工作具有一定的借鉴和指导意义。
Internal control is a restriction mechanism established and implemented within the enterprise to carry out systematic supervision and adjustment of various economic activities. The evaluation of internal control is carried out around the soundness, rationality and effectiveness of the five elements of internal control in order to promote the effective implementation of internal control And continuous improvement of the important mechanisms. In order to meet the regulatory requirements of the international capital markets, China’s listed companies in the United States have conducted internal control assessment practices. Through unremitting efforts, China has achieved some success. While satisfying the regulatory requirements for capital markets, China has found and solved the problems existing in the operation and management of enterprises Some prominent problems, improve the internal management level. However, with the improvement of the internal control foundation and environment of the enterprise, internal control assessment also revealed some problems. How to accurately locate the internal control assessment work and improve the quality and effectiveness of the assessment work has become an important issue that must be solved. Based on the concept of internal control evaluation, this paper summarizes the internal control evaluation practice carried out by the enterprise in recent years, finds out the problems existing in the internal control evaluation work of the enterprise, and ponders on these problems, puts forward the ways and methods to solve the problems, It has some reference and guidance to enterprises to carry out the internal control assessment continuously and effectively.