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随着企业内部控制规范及配套指引的实施,企业内部控制建设逐步增强,内部控制的执行成本也得到普遍关注。本文从内部控制建设、内部控制自我评估和内部控制信息披露三个方面分析内部控制执行成本,并着重分析了内部控制信息披露的成本与收益,发现企业内部控制报告的披露与审计成本呈现逐年减弱的负相关关系,说明随着内部控制建设力度的加大,企业内部控制审计成本逐渐增加。
With the implementation of internal control norms and supporting guidelines, the construction of internal control of enterprises has been gradually strengthened, and the implementation costs of internal control have also received widespread attention. This article analyzes the implementation cost of internal control from three aspects of internal control construction, self-assessment of internal control and internal control information disclosure, and analyzes the cost and benefit of internal control information disclosure. It discovers that the disclosure and audit costs of internal control report appear weakened year by year The negative correlation shows that as the construction of internal control increases, the cost of internal control audit gradually increases.