内部控制有效性研究

摘要

随着市场经济水平的发展，企业内部控制制度得到了越来越多的重视。很多学者提出了有效的内部措施会提高企业的营业效率的说法，但这一说法还缺乏相应的实事依据。通过对内部控制的执行情况和实施效果进行分析研究，得出合理严格的内部控制措施能够有效提高公司的经营效益的判断，同时给出审计师对于内部控制制度的评价。%With the development of the market economy level,the enterprise internal control system has been more and more attention. Many scholars have put forward the effective internal measures will increase the operating efficiency of the argument ,but this term is also lack of corresponding practical basis.Based on the internal control of the implementation and implementation effect analysis and study , obtains the reasonable strict internal control measures can effectively improve the company's operating efficiency of judgment ,and gives the auditor for the evaluation of internal control system.