摘要
内部控制评价,是对内部控制制度的完整性、合理性和有效性进行分析和评定,并提出改进意见。通过内部控制评价,一方面可以帮助企业发现并堵塞控制纰漏,加强内部管理,提高竞争能力;另一方面,也可以指导和帮助企业按照市场经济的要求完善内部组织机构、岗位责任制度和其他管理制度。
Internal control is to analyze and evaluate the integrity,the rationality and the effectiveness of the internal control system and furthermore to raise suggestions on improvement.On one hand,it can help enterprises find out and block control mistakes,strengthen internal management and improve competitive competence.On the other hand,it can guide and help enterprises perfect internal organizations,the post responsibility system and other management systems according to market economy.
出处
《内蒙古财经学院学报（综合版）》
2009年第3期134-137,共4页
Journal of inner Mongolia finance and economics college
关键词
内部控制
内部控制评价
internal control
internal control evaluation
