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经济市场化条件下,内部控制在企业管理体系中起着举足轻重的作用。本文阐述了内部控制有效性评价的相关问题。首先,对内部控制有效性评价的含义和必要性进行探讨;其次,针对内部控制有效性评价的两种主要方法进行比较,分析各评价方法的特点;最后,指出当前内部控制有效性评价存在的主要问题,并提出对策。
Under the condition of economic marketization, internal control plays a decisive role in the enterprise management system. This article describes the issues related to the effectiveness evaluation of internal control. First of all, it discusses the meaning and necessity of internal control effectiveness evaluation. Secondly, it compares the two main methods of internal control effectiveness evaluation and analyzes the characteristics of each evaluation method. Finally, it points out that the current internal control effectiveness evaluation exists The main problems and propose countermeasures.