内部控制是对企业内部经济业务处理以及经营管理工作的控制,而内部控制评价则是对内部控制本身的再控制,是内部控制目标实现以及作用发挥的重要环节。本文为此从分析我国目前内部控制评价体系存在的问题出发,在此基础上建立了内部控制评价方法,以期达到较好的内部控制效果。 The internal control is the control of the internal economic business processing and management of the enterprise. The internal control evaluation is the re-control of the internal control itself, and is an important part of the realization of the internal control objectives and the role of the internal control. This paper starts from analysing the problems existing in China’s current internal control evaluation system, and establishes an internal control evaluation method based on this, in order to achieve a better internal control effect.