浅议我国的内部控制评价

我国内部控制制度和评价规范的建设起步较晚，有许多需要完善的地方。我们可以借鉴国外先进经验，采取一些有效措施，完善内部控制评价体系，促进内部控制评价在企业管理中的应用，改进被审单位内部管理，提高经济效益。

Eveluation of China's Internal Control System

Because the building of internal control system and evaluation criterion is late , there are many aspects that need to be perfected .We can draw on the experience of foreign countries and take some steps to perfect the internal contral evaluation system,advance the application of internal control evaluation system in the enterprise management,improve the management of auditted unit and enhance the economic benefit.