CAJ | 학술논문

内部控制是对企业内部经济活动的控制，内部控制与其他管理的主要区别就是强调过程控制。基于此，本论文尝试建立一个由外部独立机构执行的内部控制运行效果评价模型，并以内部控制五大目标的实现水平作为衡量指标来构建内部控制运行效果评价模型，形成我国上市公司内部控制效果指数。本文利用此指数对我国上市公司内部控制的运行效果进行了评价和分析，结果显示我国上市公司内部控制效果处于中上水平，各行业的平均值差别并不十分显著。
내부공제시대기업내부경제활동적공제，내부공제여기타관리적주요구별취시강조과정공제。기우차，본논문상시건립일개유외부독립궤구집행적내부공제운행효과평개모형，병이내부공제오대목표적실현수평작위형량지표래구건내부공제운행효과평개모형，형성아국상시공사내부공제효과지수。본문이용차지수대아국상시공사내부공제적운행효과진행료평개화분석，결과현시아국상시공사내부공제효과처우중상수평，각행업적평균치차별병불십분현저。
Internal control is the control of internal economic activity within the enterprise. The main difference between internal control and other management is the former's emphasis is process control. Based on this, this paper tries to establish an internal control effect appraisal model by the independent third party, and with the levels of achieving the goal of internal control as a measure to build a internal control effect evaluation model, constructing internal control effectiveness index of listed companies. In this paper, application of this index, listed companies in China's internal control operating results were evaluated and analyzed. The results show that the effect of internal control of listed companies in the middle and upper level, the industry average difference is not very significant.