基于公司治理视角的内部控制评价研究

Research on Internal Control Evaluation Based on Corporate Governance Perspective

公司治理和内部控制是国有企业深化改革的重要内容,内部控制评价在公司治理中发挥独特作用。本文阐述了内部控制评价与公司治理的内在关系,分析了公司治理视角下内部控制评价的意义和内容,结合当前常用的评价方法设计了一套评价模型,并以某中央企业为背景进行了评价测试,对公司治理中内部控制评价存在的问题提出了改进建议。

state-owned enterprises and the evaluation of internal control plays a unique role in corporate governance.This paper expounds the internal relationship between internal control evaluation and corporate governance,analyzes the significance and content of internal control evaluation from the perspective of corporate governance,designs a set of evaluation models based on the current commonly used evaluation methods,and conducts evaluation tests on the background of a central enterprise,putting forward improvement suggestions on the problems existing in internal control evaluation in corporate governance.