论企业内部控制自我评价体系的构建

On Constructing the Self-Assessment System of Corporate Internal Control

中文关键词:  内部控制  自我评价

英文关键词:internal control  self-assessment

中文摘要:

      本文提出企业内部控制评价体系构建的总体思路及设计原则是以我国企业内部控制基本规范为基本框架,以涵盖“五要素”和“五目标”的全面内部控制为评价范围,明确董事会作为内控评价的责任主体,以原则为导向,贯彻成本效益原则、体现科学性、前瞻性及风险管理理念。认为以内部控制目标为导向的内部控制自我评价体系的核心内容包括评价目标、评价标准、评价内容、评价原则、程序和方法及评价报告。

英文摘要:

      This paper puts forward the general thought and design principle for assessment system of corporate internal control,with the basic norms of Chinese corporate internal control as the fundamental framework.The assessment system of corporate internal control should contain “Five Factors” and “Five Objectives” as evaluation scope,make clear the responsibility of board of directors as main body,implement cost-benefit principle under principle-oriented guidance to reflect scientific,forward-looking nature and risk management concept.The authors think that the core contents of internal control self-assessment system oriented by internal control objective should cover evaluation objective,evaluation standard,evaluation content,evaluation principle,procedure,methods and evaluation report.