The Effects Of Enterprise Internal Control Evaluation Guidelines

April 26,2010, the ministry of finance etc five ministries issued enterprise internal control supporting guidelines, including the enterprise internal control evaluation guidelines. The enterprise internal control basic norms "and" the enterprise internal control supporting guidelines release marks China's enterprise internal control standard system basically completed.Due to a lack of mandatory regulation, plus our country enterprise internal control weak, so disclosing generally internal control evaluation report is very little.Even if disclosure, the enterprise is in order to comply with requirements of relevant departments and institutional.A lack of unified evaluation standard, enterprise is more optional to disclose their internal control.most enterprise provide the general situation of internal control, rarely involving substantial content. This situation led directly to lack of usefulness and comparability with enterprise internal control information.Investors are also difficult to judge on corporate value and development potential. Therefore creating unity and mandatory internal control evaluation standard system is of great significance. Internal control evaluation is one of the most important step in the internal control process, or a contributed link. Evaluation is summarization of existing control, and the important basis for improving control system in the future. Evaluation process, Through analyzing and testing the internal control system, enterprise form evaluation report. Evaluation report should reflect the present situation of the internal control, but also illustrate the deficiencies of internal control system, and put forward suggestion for improvement.It with promulgated enterprise internal control evaluation guide as the breakthrough point, analyses the enterprise internal control evaluation guidelines as a new system to bring the economic and social effect from new institutional economics view. meanwhile, combining previous research, make use of constructed and induction to conclude the influence of the policies to the enterprise. Mainly adopts normative research method, using the concept, judgment, the inference et logical thinking form and contact, motion, change and development of syndromes differentiation method to establish the framework and refine the basic viewpoint. Strive for the preciseness and scientific research.