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企业内部控制自我评价是企业实现战略发展目标的合理保证。本文针对我国目前出台的《企业内部控制基本规范》及《企业内部控制配套指引》,结合目前我国企业内部控制自我评价存在的问题,探讨了企业在实施《企业内部控制评价指引》过程中应采取应对措施。
Self-evaluation of internal control of enterprises is a reasonable guarantee for the realization of the strategic development goals of enterprises. This paper, based on the “Basic Norms of Internal Control” and “Guidelines for Internal Control of Enterprises” that are promulgated in our country, combined with the existing problems of self-evaluation of internal control of enterprises in our country, this paper discusses the key points that enterprises should take during the implementation of “Guidelines for Evaluation of Internal Control” Responses.