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企业加强内部控制有利于提高资金运作效率和经营管理水平。目前大部分企业都建立了相关的内部控制体系,如何对内部控制体系的运行效果进行科学评价是目前许多企业面临的主要问题。本文从评价目标、评价原则、评价标准等方面探讨了企业如何构建有效的内部控制评价体系。
Enterprises to strengthen internal control is conducive to improving the efficiency of capital operation and management level. At present, most enterprises have established relevant internal control systems. How to conduct a scientific evaluation of the operational effectiveness of the internal control system is the main problem facing many enterprises. This article discusses how to build an effective internal control evaluation system from the evaluation objectives, evaluation principles, evaluation criteria and other aspects.