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合理构建并正确落实内部控制评价系统是促成内部控制价值实现的前提保障。本文以内部控制评价结果为逻辑起点和研究视角,综合业绩评价理论,结合其企业的实际情况,提出一种基于内部控制评价视角的弹性授权管理系统。其与以往基于财务、审计、价值链等视角的内部控制评价系统的主要不同在于其扭转了内部控制评价满足外部审计和外部监管需要的侧重,而将其作为为企业管理层的授权决策提供科学、理性安排的依据,从而为企业内部控制的有效实施和持续改进提供切实可行的操作指南。
The reasonable construction and proper implementation of the internal control evaluation system is the prerequisite guarantee for the realization of the value of internal control. In this paper, the internal control evaluation results as a logical starting point and research perspective, the comprehensive performance evaluation theory, combined with the actual situation of their enterprises, put forward a flexible authorization management system based on the perspective of internal control evaluation. Its main difference from the previous evaluation system of internal control based on the perspective of finance, auditing and value chain is that it reverses the focus of internal control evaluation on meeting the needs of external auditing and external supervision and provides it as a scientific basis for the authorization of enterprise management , The basis of rational arrangements, so as to effectively implement the internal control and continuous improvement to provide practical guidance.