只有具有科学性、合理性的企业内部控制评价系统才能帮助企业有效地执行内部控制的规范。企业需要建立正确科学的内部控制评价系统才能得到充分的改进和实施。本文正是从管理角度出发,对业界评价的理论成果进行借鉴,将国内外内部控制评价的标准进行总结分析,提出完善国内企业内部控制的评价系统。 Only scientific and reasonable enterprise internal control evaluation system can help enterprises to effectively implement the internal control standard. Enterprises need to establish a correct and scientific evaluation system of internal control can be fully improved and implemented. Based on the management perspective, this paper draws lessons from the theoretical results of the industry evaluation, summarizes the standards of domestic and international internal control evaluation, and puts forward the evaluation system to improve the internal control of domestic enterprises.