内部控制自我评价是完善企业内部控制制度并保证其有效实施的重要手段。引导会议法是国际内部审计师协会推荐的内部控制自我评价方法,也是应用最广的方法。本文以我国企业内部控制基本规范和内部控制评价指引为原则依据,探讨了内部控制自我评价方法在我国企业的应用问题。 Self-evaluation of internal control is an important means to improve the internal control system and ensure its effective implementation. Steering Conference Law is recommended by the International Association of Internal Auditors internal control self-evaluation method, but also the most widely used method. In this paper, the basic norms of internal control of our enterprise and internal control evaluation guidelines as the principle to explore the application of internal control self-evaluation methods in our enterprises.