《企业内部控制制度基本规范》的正式出台使内控建设再一次成为企业界最热门的话题之一。内控体系建设是对企业经营、管理和业务流程的全面再造,既有定量要求也有定性要求,都必须以文件的形式做出明确规定。但要建设一套完全合规的内部控制制度和运行机制,需要企业花费大量的人、财、物和时间资源,对大多数企业来讲,内控体系的建设需要聘请专门的咨询机构才能做好。那么,是否有低成本的方法建设一套完善高效的内控体系呢?笔者拟就此提出一些个人的见解。 The formal introduction of the “Basic Norms of Internal Control System” has made internal control one of the hottest topics in the corporate world. The construction of internal control system is a complete reengineering of business operations, management and business processes. Both quantitative requirements and qualitative requirements must be clearly defined in the form of documents. However, to establish a fully compliant internal control system and operating mechanism requires enterprises to spend a large amount of resources on human, financial, material and time. For most enterprises, the construction of an internal control system requires that specialized consultants be hired to do a good job . So, is there a low-cost way to build a sound and efficient internal control system? I would like to put forward some personal opinions.