企业内控评价体系框架构建研究

内部控制作为提升现代企业经营业绩和管理水平的重要工具，不仅关系到企业的质量和自身发展，而且关系到广大投资者的利益和资本市场的健康发展。通过对企业内部各组织机构内部控制执行的过程监控和结果评价，查找和揭示企业内部控制的缺陷和薄弱环节，并提出整改意见和建议，从而促进企业内部控制制度的进一步加强和完善。本文借鉴ICEM模型框架和COSO五要素报告框架的基础上，基于企业内部控制指引角度构建了内部控制评价系统，提出了企业内部控制评价的一种新的方法体系，为统一内部控制自我评价制度和注册会计师核实评价制度，完善我国上市公司内部控制评价及信息披露制度，推进我国企业内部控制建设和内部控制规范化，具有较强的理论意义和现实意义。

Research on Construction of the Internal Control Evaluation Framework System

The internal control as a modern tool to enhance business performance and the management level,it is not only related to the quality of enterprise and self-development,but also to the interests of the investors and the healthy development of capital markets.Through monitoring and evaluation of the results within the process of implementation of internal control in various organizations,this paper tries to find and reveal internal control deficiencies and weaknesses,and propose corrective comments and suggestions,thus contributing to the further strengthening and improvement of the internal control system.Based on ICEM model framework and five elements of COSO framework,this paper constructs a new internal control evaluation system on the basis of the report on internal control guidelines,proposes a new methodology for internal control evaluation,it has a strong theoretical and practical significance for the unified self-assessment CPA assessment and verification system,improving the internal control evaluation of listed companies and information disclosure system,and promotion of the building internal controls and internal control standardization in China.