基于管理视角的企业内部控制评价系统模式

只有合理构建并正确应用内部控制评价系统,才能不断地促进企业内部控制体系的有效实施与持续改进。与以往基于会计审计视角、集中于单一方面的研究不同,本文将基于管理的视角,借鉴业绩评价理论成果,并整合现有的国内外内部控制评价相关标准,构建一套具有普遍指导意义且满足我国企业管理层需要的内部控制评价系统模式,从而为我国企业内部控制的有效实施和持续改进提供切实可行的操作指南。

Model of Enterprise Internal Control Evaluation System Based on Management Perspective

Only reasonably constructing and properly applying enterprise internal control evaluation system,can enterprise internal control system be effectively implemented and continuously improved.Compared with the study based on accounting and auditing perspective and focused on a single aspect,this paper will,drawing on performance evaluation theory,build a model of enterprise internal control evaluation system which has universal guiding significance and meets the needs of our enterprise management from the management perspective to provide a practical guide to action for the effective implementation and continuous improvement of enterprise internal control in China.