论金融机构内部控制制度的评价监督

On evaluation and supervision of internal control system for financial institution

内部控制制度保证国家经济法纪和单位内部管理制度的贯彻执行 ,增强企业管理机构 ,提高经济效率 ,保证经营目标的实现 ;内部控制制度保证会计记录和其他记录的正确性和可靠性 ,为正确决策提供依据。

Internal control system plays a significant role in ensuring the implementation of national economic discipline and interior manage institution of a corporation,enhancing the administration mechanism and improving economic benefit,and in assuring the realization of economic goals.In addition,internal control system accounting and other records,but lay the foundations for proper decision.Moreover,the national finance authorities have paid great attention to the evaluation and supervision of the internal control condition within financial institutions.