美英内部控制评价与报告模式的比较分析及对我国的启示

A Comparative Analysis of Inner Control Evaluation and Report Model in USA and UK and Its Suggestions to China

美国与英国的内部控制评价与报告体系,是当今世上两种典型的内部控制评价与报告模式。这两种模式在评价主体、评价目的、评价内容、评价方法以及评价报告上存在很大的差异。深入比较、分析这两种模式,对我国内部控制评价与报告的建设有重要的借鉴意义。我国内部控制评价与报告模式应在借鉴国外经验的基础上立足于企业的本质要求和国内实情,尽快制定统一的内部控制评价标准和评价内容,明确报告责任,确定报告模式。

The inner control evaluation and report system in USA and UK are the two typical models in the world at present. These two models differ from each other in evaluation subjects, purpose, content, methods and report. Comparing and analyzing these two models is important for China to build up its own inner control evaluation and report model. Based on experience from foreign countries, China needs to focus on essential requirements of enterprises and situation at home to establish a united standard and content for inner control soon, as well as to define report responsibility and determine report model.