本文回顾了我国内部控制评价的发展过程,说明了内部控制评价从自愿性信息披露转变为强制性信息披露、从有限保证向合理保证转变的可能性,提出了在我国实施财务报告内部控制审计的若干政策建议。 This paper reviews the development process of internal control evaluation in our country, illustrates the possibility of changing internal control evaluation from voluntary information disclosure to mandatory information disclosure and from limited assurance to reasonable assurance, and proposes that the implementation of internal control audit of financial reports in our country Several policy recommendations.