初探国有企业的内控制度评审

介绍内控制度的概念、内容及应遵循的原则,分析内控评审的作用与特点,尝试性提出内控评审的主要内容及基本程序与方法,阐述内部审计与内控、与管理的关系,呼唤企业的控制意识,强化企业的内控评审,以期有益于企业的内控评审有效开展,充分发挥内审工作促进国有企业在提高管理水平和防范风险能力上的积极作用。

An Initial Discussion on State-owned Enterprises' Internal Control System Appraisal

This essay,briefly introducing the concept,the contents and the rules of internal control system,analyses its functions and features,and attempts to put forward its chief contents,basic procedures and ways.By discussing the relationship between internal audit,internal control and management,and calling for enterprise's controlling awareness,the writer thinks that a state-owned enterprise has to strengthen its internal control appraisal,which is sure to improve its management and take precautions against ventures.