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企业内部控制状况是反映企业发展情况的重要依据之一,经营管理层也需要了解内部控制建立、健全及执行情况,以便做出对企业发展更加有利的决策。国内外企业在内部控制评价标准体系上各有特点,也使得企业内部控制评价体系存在区别。本文对中外企业的内部控制评价体系进行分析和比较,希望为国内企业内部控制评价体系的设计提供参考依据。
The status of internal control of the enterprise is one of the important bases for reflecting the development of the enterprise. The management also needs to understand the establishment, improvement and implementation of the internal control in order to make more favorable decisions for the development of the enterprise. Domestic and foreign enterprises in the internal control evaluation system has its own characteristics, but also makes the difference between internal control evaluation system. This paper analyzes and compares the internal control evaluation system of Chinese and foreign enterprises, and hopes to provide a reference for the design of evaluation system of internal control of domestic enterprises.