内部控制对于企业加强管理,防范风险具有重要意义。本文拟从内部控制检查评价体系的概念入手,探讨构建内控检查评价体系的必要性,提出与经营管理实际相融合、拓展管理广度和深度、完善内控运行机制等对策,以保证内控建设的科学高效。 Internal control for enterprises to strengthen management, risk prevention is of great significance. This article intends to start with the concept of internal control inspection and evaluation system, discusses the necessity of building internal control inspection and evaluation system, puts forward the integration with the actual operation and management, expands the management scope and depth, improves the internal control operation mechanism and other countermeasures so as to ensure the scientific and efficient internal control construction .