Study On Evaluation System Of Enterprise Internal Control

The U.S. subprime crisis-induced global financial crisis in2008, and spread since theEuropean debt crisis brought great impact on the global economic market and economicconfidence. It is true that there are many reasons of European debt crises, but the Priorevaluation of the crisis and moderate control is also very important. It is based on theevaluation of the economic importance, so I study the system of internal control evaluation inthis paper.In2010, the Ministry of Finance and other four ministries jointly issued "Notice on theissuance of corporate internal controls supporting guidelines（Accounting [2010] No.11）".Ithas three parts: application guidelines for internal control, internal control evaluationguidelines and the enterprise control audit Guidelines. These three guidelines and the2008"Corporate internal controls of the basic specification" constitute the theoretical basis of thisstudy. Triangle stability is common sense, and State apparatus of most countries in the worldis running in line with this view, so the internal control evaluation system in my paper used inthis idea.This paper draws on the separation of powers doctrine and the social contract theory, tobuild the internal control evaluation system, starting from the identification of evaluationobjectives, and determining the evaluators, the evaluation of the evaluation criteria andevaluation methods; in accordance with the established evaluation procedures, evaluation ofthe proposed object. Respect for and observance of the program is crucial, including theprocedure’s determination of evaluation objectives, evaluation of the evaluation criteria,evaluation methods and evaluation procedures to develop and perform. That is strengthenedthe interaction of internal evaluation and external evaluation, and improve the selection andapplication of evaluation indicators and strictly follow the evaluation procedures.