| 1. | The effective internal control is the essential component of company ' s high - efficient management . sir adrian cadbury even affirmed , “ the failures of the companies were all caused by failures of the internal control . ” the accounting law which has been implemented in july of 2000 regulates every company should establish and improve supervising system of internal accounting , and put forward the concrete requirement . this is the first law of our country to reflect requirement of internal control . after that , the ministry of finance released successively ten regulations of internal accounting control , which have greatly promoted the development of the internal control in the company . at present , the majority of the enterprises have already established the internal control system according to the requirement of relevant laws and regulations
然而,内部控制并不是静态的,而是一个动态循环的过程(设计? ?执行? ?评价? ?改进) ,其中内部控制评价是内部控制运行过程中非常关键的一环。越来越多的研究者开始关注内部控制评价,并对其进行研究,但这些研究基本集中于内部控制评价在审计监督领域中的应用,很少从企业经营管理需要的角度来研究内部控制评价。而内部控制作为现代企业高效管理的必要组成部分,关系着企业的生死存亡,因此,探讨内部控制评价在经营管理领域中的应用具有极为重要的现实意义。 |
