上市公司内部控制评价体系构建

Construction on Evaluation System of Internal Control for Listed Companies

合理评价内部控制是企业运行的重要环节,是保证上市公司发展和维护投资者利益及维持市场秩序的关键。通过采用定性与定量相结合的方法,依据内部控制评价体系的构建原则,分析定性指标与定量指标对内部控制的影响过程,从内部控制目标角度和内部控制要素角度构建出一套内部控制评价体系。该体系全面客观地评价内部控制,为上市公司科学客观地评价内部控制提供参考和借鉴,也为上市公司内部控制有效性进行横向比较和纵向比较提供依据。

Reasonable evaluation of internal control is an important part of business operation, and it also signifi- cant to guarantee the development of listed companies, maintain the interests of investors and keep the market in order. Based on principles of constructing the evaluation system of internal controlling, an evaluation system of in- ternal control with the angle of internal control objectives and elements is analyzed by using qualitative and quantitative methods. This system can judge internal controlling comprehensively and objectively, provide reference for the internal control of listed company, which is basic for the horizontal and vertical comparison for its effectiveness.