企业内部控制自我评估体系构建研究.docVIP

企业内部控制自我评估体系构建研究 [摘 要] 随着我国市场经济的不断发展和完善,现代企业制度的建立,企业间的竞争日趋激烈。不应仅仅注重经营管理措施的创新,更应注重内部控制制度的建设,以消除经营管理的漏洞,成就企业的改革事业。内部控制体系自我评估问题,已经逐渐引起我国理论界和实务界的普遍关注。企业内部控制自我评估体系活动是企业健康发展的重要保障,企业内部控制自我评估体系的完善有助于提高企业竞争力和抵御风险能力,推动市场与企业的良性发展。内部控制自我评估体系是企业的一项重要制度安排,建立健全企业内部控制自我评估体系,对促进资本市场健康发展、完善公司治理机制具有积极的意义。本文通过对内部控制理论与控制的自我评估体系理论的描述，介绍了企业内部控制自我评估的意义及其现状，在研究美国等发达国家企业内部控制自我评估体系与方法的基础上，提出我国企业内部控制的自我评估体系构建基础、自我评估体系构成与控制的自我评估方法，提出自我评估的方尖有专题讨论法、问卷调查法、管理分析法、现场监督法。 [关键词] 内部控制 自我评估 问卷调查 现场监督 Enterprise internal control system self-appraisal system construction research [abstract] Develops unceasingly along with our country market economy and consummates, modern enterprise systems establishment, enterprises competition is day by day intense. Should not pay great attention the management and operation measure merely the innovation, should pay great attention the internal control systems construction, eliminates the management and operation the crack, the achievement enterprises work of reform. The internal control system selfappraisal question, already gradually caused our country theorists and the practical realm universal attention. The enterprise internal control selfappraisal system activity is the enterprise healthy development important safeguard, the enterprise internal control selfappraisal systems consummation is helpful in enhances the enterprise competitive power and resistance risk ability, impels the market and enterprises benign development. The internal control selfappraisal system is enterprises important institutional arrangements, establishes the perfect enterprise internal control selfappraisal system, to promotes the capital market healthy development, the consummation company to govern the mechanism to have the positive significance. This article through to the internal control theory and the control selfappraisal systems theorys description, introduced the enterprise internal control selfappraisals significance and the present situation, in study the US And so on D