行政事业单位内部控制评价探讨

内部控制评价是对内部控制质量的检验,是改进内部控制的依据.本文以《行政事业单位内部控制基本规范（试行）》为依据,构建了行政事业单位内部控制自我评价体系,提出了内部控制指数的定量评价算法,对发现单位内部控制缺陷进而完善单位内部控制制度具有一定的理论意义和实践意义.

The Research on the Evaluation of the Internal Control System of Administrative Institutions

Internal control evaluation is a test for the quality of internal control, and is the basis of improving the internal control as well. According to the ＂the fundamental guidelines of administrative institutions internal controls （on a trial basis）＂, this paper builds the internal control self-evaluation system of administrative institution and put forward a kind of quantitative evaluation algorithm based on internal control index. This evaluation system has a certain theoretical and practical significance on the evaluation of the internal control of the administrative institutions, the discovery of defects existed and the further im- provement of the internal control system.