对构建我国企业内部控制评价体系的几点看法——基于CSA视角  

Suggestions on Constructing of Enterprises’ Internal Control Appraisal System of China Based on the Perspective of CSA

作　　者：闫飞雪[1] 

机构地区：[1]山东经济学院,济南250014

出　　处：《价值工程》2008年第9期105-108,共4页Value Engineering

摘　　要：内部控制评价(或称检查、审查、评估),是完善企业内部控制制度并保证其有效实施的重要手段。建立科学严格的内部控制评价体系,不仅是内部控制制度本身实施的要求,也是保证企业经营战略有效执行的基石。目前国内内部控制评价的理论和实践发展还不成熟,而未能发展成独立的管理工具和体系,企业对内部控制评价的工作重视不够,内部控制评价工作分散、随意甚至无章可循,评价体系的建立更是无从谈起。鉴于上述情况,通过对内部控制评价相关问题的思考,探讨了我国企业内部控制评价体系构建中的问题。Internal control appraisal （or named inspection, examination, assessment）, is an important method which can improve internal control system of enterprises and make it perform effectively. Establishment of a science and strict internal control appraisal system is not only the request to carry the internal control system into execution, but is also the cornerstone to guarantee the business strategy of an enterprise to be carried out efficiently. At present, the development of the theory and the practice of internal control appraisal in our country has not developed maturely, and has not been able to develop into an independent management tool and system. Our enterprises do not attach importance to internal control appraisal. The internal control appraisal work is at will and has no rules and regulations to observe. Not mention to the establishment of appraisal system. Considering factors above, this article plans to inquire problems in the construction of internal control appraisal system through reflecting on the relating problems about internal control appraisal.

关 键 词：内部控制 内部控制评价 COSO框架 内控自我评价 

分 类 号：C935[经济管理—管理学]