我国内部控制体系提出了五个内部控制建设目标。不同的内部控制目标其内涵不同,实务中应当用不同方法循序渐进地推进长效内部控制体系的建设。笔者根据实务经验的总结,将内部控制建设分为三个阶段,即合规阶段、管理提升阶段和全面风险管理阶段,并针对不同的目标提出了具体的内控措施。 China’s internal control system put forward five goals of building internal control. Different internal control objectives have different connotations. In practice, different methods should be adopted to promote the construction of a long-term internal control system in a step-by-step manner. According to the summary of practical experience, the author divides the construction of internal control into three stages: compliance stage, management promotion stage and overall risk management stage, and puts forward specific internal control measures for different goals.