笔者提出通过明确内部控制的目标定位和评价主体,构建有助于推进由被动控制转向主动控制,由防卫性控制评价指标、建设性控制评价指标和一般性控制评价指标等要素组成的内部控制评价体系,可以更好地控制风险和支持企业经营战略目标,实现企业价值最大化。 The author puts forward that by defining the target of internal control and the main body of evaluation, this paper constructs internal control evaluation which is helpful to promote the passive control to active control, the defensive control evaluation index, the constructive control evaluation index and the general control evaluation index System that better controls risks and supports strategic business objectives and maximizes business value.