企业内部控制体系的建立和完善是我国当前会计改革的热点,政府为加强企业内部控制,陆续制定和颁布了一系列会计管理法规,由此也使内部控制评价工作的重要性日益凸现出来。内部控制评价是对企业内部控制制度的合规性、合理性、可行性以及具体实施情况进行检查,提出相应的检查报告,进而得出被评价企业的内部控制状况的审计行为,是完善企业内部控制 The establishment and improvement of the internal control system of enterprises is a hot spot in the current accounting reform in our country. To strengthen the internal control of the enterprise, the government has successively formulated and promulgated a series of laws and regulations on accounting management, thus making the importance of internal control evaluation increasingly prominent. The evaluation of internal control is to check the compliance, rationality, feasibility and specific implementation of the internal control system of the enterprise, put forward the corresponding inspection report and then come to the audit of the internal control status of the evaluated enterprise, control