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| 浅谈企业内部控制评价体系的构建
摘 要
新时代背景下，不少企业出现了内部控制问题，从而造成重大影响。内部控制是企业规避风险，保障资产完整、安全，有效提高管理质量，增强自身综合竞争力的内部管理机制。为了更好的解决企业内部控制存在的问题，企业应当进行内部控制评价。内部控制评价主要是对企业内部控制管理实施有效性的反馈和评价。企业重视完善内控评价体系，能够强化企业的内控管理效果，防范企业的经营风险、财务风险等，为企业的业绩提升、管理质量提升保驾护航。现阶段，企业内部控制评价方面还存在评价主体独立性较低、缺乏评价方法、评价程序不完善以及执行效果较差等问题，为构建企业内部控制评价体系本文将有针对性地解决上述问题，提出可行性建议。
关键词：内部控制；评价体系；体系构建
Study on the Construction of Internal Control Evaluation System in Enterprises
ABSTRACT
Under the background of the new era, there are a number of enterprises with internal control problems, thus bringing about a significant impact. Internal control is an internal management mechanism with which enterprises are able to avoid risks, ensure the integrity and safety of assets, effectively improve management quality and enhance their comprehensive competitiveness. It is necessary for the enterprises to carry out internal control evaluation, so as to better solve the problems in the internal control of enterprises. Internal control evaluation is mainly the feedback and evaluation of the effectiveness of internal control management in the enterprises. That enterprises put emphasis on improving the internal control evaluation system can strengthen the effect of internal control management, prevent business risks and financial risks, and guarantee the improvement of performance and management quality. However, there are still a variety of problems in the internal control evaluation of enterprises currently, including low independence of the evaluation subject, lack of evaluation methods, imperfect evaluation procedures and poor implementation effectiveness. This paper takes corresponding countermeasures to solve above problems and puts forward some feasible suggestions, to construct internal control evaluation system in enterprises.
Keywords: internal controls; evaluation system; system construction
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