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随着我国市场化经济体制改革的不断深入,各类型企业不断涌现,丰富了我国的市场结构,为经济发展增添新的动力。在竞争激烈的现代社会,企业要想脱颖而出必须采用现代化的管理办法,增强企业的核心竞争力。为实现这一目的。各企业纷纷开始在内部控制的基础上构建内部控制稽核评价体系,这一体系的建立能够帮助企业进一步检测内部控制的有效性,对加强企业管理具有相当重大的作用。本文就是基于这一视角,通过对内部控制稽核评价体系进行概述,找出该体系的构建思路,并对应用效果进行适当分析,以期为企业构建内部控制稽核评价提供新的思路。
With the continuous deepening of the reform of the market-oriented economic system in our country, various types of enterprises are constantly emerging, enriching the market structure in our country and adding new impetus to economic development. In the highly competitive modern society, in order to stand out, enterprises must adopt modern management methods to enhance the core competitiveness of enterprises. To achieve this goal. Enterprises have started to build internal control audit evaluation system on the basis of internal control. The establishment of this system can help enterprises to further test the effectiveness of internal control and play a very important role in strengthening enterprise management. This article is based on this perspective, through an overview of the internal control audit evaluation system to identify the construction of the system ideas, and the appropriate application of the effects of analysis, with a view to the establishment of internal control audit evaluation to provide new ideas.