对内部控制若干问题的研究

内部控制及其相关问题是广为理论界和实务界所关注的话题 ,证券监管部门也对内部控制的评价提出了要求 ,财政部最近也发布了《内部会计控制基本规范》的征求意见稿。对内部控制进行评价存在着许多现实的制约因素 ,需要首先对内部控制的设置、评价标准作出规范 ,本文对相关问题提出了自己的看法

Research on Issues of Internal Accounting Control

This thesis analyses the current problems of setting and evaluating internal control. In order to evaluating internal control, standards of internal control and internal controls evaluating must be given at first. Internal controls standards should include internal controls targets, structure and methods of internal controls setting up. The standards of internal controls evaluating should include the scope, the period and the opinion of internal control.