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企业内部控制是现代企业制度的重要内容,也是现代企业管理的重要手段,表现在企业经营活动的各个方面。建立科学严谨的内部控制评价体系,不仅是内部控制制度本身实施的要求,也是保证企业经营战略有效执行的基础。构建一套规范和完整的内部控制评价体系对于企业和监管部门都至关重要,本文对构建内部控制评价体系的一些问题进行了探讨。
Internal control of enterprises is an important part of the modern enterprise system and also an important means of modern enterprise management. It is manifested in all aspects of business operations. Establishing a scientific and rigorous internal control evaluation system is not only the requirement of implementing the internal control system itself, but also the basis for ensuring the effective implementation of the business strategy. It is very important for enterprises and regulators to set up a set of normative and complete internal control evaluation system. This article discusses some problems of constructing internal control evaluation system.