试论现代企业内部控制评价体系的建设

Discussion about construction of modern enterprise internal control evaluation system

企业内部控制是现代企业良性发展的管理趋势,其行为特征为"控制自我评估",是指企业在一定时期内,定期或不定期对内部控制体系进行自我评价,评估内部控制的有效性及效率性,使之能更好地达到内部控制目标。基本特征为重点关注经营生产业务的过程和过程控制的效果;这样的"控制自我评估"一般由企业相关部门和人员共同完成。

Internal control is to manage the sound development trend of modern enterprise, the behavioral characteristics as ＂Control Self-Assessment.＂ It is an enterprise in a given period, regular or irregular internal control system for self-evaluation, internal evaluation of the effectiveness and efficiency of control, so that it can better achieve the objectives of internal control. Basic features： focus on business process management and process control of production results; this kind of ＂control self-assessment＂ generally consists of business-related departments and personnel together.