本文从内部控制评价的概念及其应用的意义入手,对内部控制评价标准进行了分析,把其分为一般的内部控制评价标准和具体的内部控制评价标准,然后又结合美英发达国家的企业内部控制评价标准的体系及特点提出了我国企业内部控制评价标准的建构,最后提出了完善企业内部控制的建议。 Based on the concept of internal control evaluation and the significance of its application, this paper analyzes the evaluation criteria of internal control and divides it into general internal control evaluation criteria and specific internal control evaluation criteria, and then combines the developed countries in the United States and Britain The system and characteristics of the evaluation criteria for control put forward the construction of evaluation criteria for the internal control of enterprises in our country and finally put forward the suggestions to improve the internal control of the enterprises.