随着社会的不断发展，竞争的日趋激烈，在全球范围内，企业财务舞弊案件频频发生，造成了重大的经济损失，致使企业内部控制得到迅猛发展。目前，内部控制已成为企业内部管理的重要手段，而内部控制的评价则是对内部控制本身的控制，是保证内部控制目标实现的重要环节。健全的企业内部控制机制需要完善的公司治理结构来支撑；企业的内部控制的创新，必将促使公司治理结构的完善，二者属于互相依存的关系。目前，的内部控制的建设方面已取得很大的进展。但是，仍存在一些问题，这些现象已逐渐引起社会各界的广泛关注，引发其对企业内部控制评价的重视。加强对企业内部控制评价体系的建设，对促进企业内部控制的有效运行，保证企业科学决策具有重要意义。通过分析内部控制评价所面临的问题的基础上，结合企业在公司治理层面内部控制的特点，构建了一套可行的内部控制评价指标体系。最后，针对企业在内部控制评价中所暴露的问题提出一定的应对策略。
关键词：企业；内部控制；内部控制评价；
Internal control evaluation system problems and perfect
Abstract
With the continuous development of our society, the competition becomes more intense, on a global scale; the frequent occurrence of cases of corporate financial fraud, resulting in significant economic losses due to the failure of internal control has been the rapid development. At present, the internal control has become an important means of internal management, and evaluation of internal control is the control of its own internal control, an internal control objective is to ensure the realization of the important part. Sound internal control mechanisms need to improve the corporate governance structure to support； The enterprise's internal control of innovation, corporate governance structure will promote the improvement of relations between the two is interdependent. At present, construction of internal control has made great progress. However, there are still some problems, these phenomena have gradually aroused wide attention, raised his rating on the importance of internal control. Strengthen the internal control evaluation system building, to promote the effective operation of internal control, ensure that enterprises of great significance to scientific decision-making.
By analyzing the evaluation of internal control problems, based on the combined level of enterprises in the corporate governance characteristics of internal control to construct a viable system of internal control evaluation. Finally, enterprises in the internal control issues raised by the exposure of some coping strategies.
Key words： companies； internal control； evaluation； problem； coping strategies；
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