内部控制是对企业业务活动的自律约束行为;内部控制有效性评价是对内部控制的再控制,目的是督促内部控制的落地执行和提升内部控制的水平。本文通过研究构建内部控制有效性评价体系的方法,为企业构建内部控制有效性评价体系提供参考。 Internal control is self-restraint on the business activities of the enterprise. The evaluation of the effectiveness of internal control is the re-control of internal control. The purpose is to supervise the implementation of internal control and improve the level of internal control. In this paper, by studying the method to construct the evaluation system of internal control effectiveness, this paper provides a reference for enterprises to establish the evaluation system of internal control effectiveness.