内部控制是企业发展到一定阶段的必然选择,是加强内部管理的重要手段。建立内部控制对企业保护财产安全完整和规避风险有着重要的作用,内部控制的顺利实施,不仅能保证会计资料的真实性和可靠性,更能保证国家财经纪律和本单位所定方针、政策的贯彻执行,提高经营效率。其中,内部控制评价作为内部控制制度中的热点问题,笔者认为在主体定位、评价内容方面仍存在一定的不足。 Internal control is an inevitable choice for a certain stage of enterprise development and an important means to strengthen internal management. Establishing internal control plays an important role in protecting the integrity of the property and avoiding risks. The smooth implementation of internal control can not only ensure the authenticity and reliability of accounting information, but also ensure that the State’s financial and economic discipline and the guidelines and policies set forth by the unit are implemented Implementation, improve operational efficiency. Among them, the internal control evaluation as a hot issue in the internal control system, I believe that there are still some deficiencies in the subject positioning, evaluation content.