论文部分内容阅读
企业管理活动在很大程度上是通过企业内部控制活动实现的。作为推动企业发展的动力和内部控制的基本与核心,控制环境的健全与完善是企业内控得以实现的重要因素,并决定了内部控制活动的实施,同时也直接影响到企业经营目标的顺利实现。本文旨在通过分析内部环境及组成要素的含义,以及当前我国企业控制环境存在的问题,结合基本规范对内部环境五要素的要求,并且为优化企业的内部环境提出一些构想和对策。
Enterprise management activities are largely achieved through internal control activities. As a driving force and the basic and core of internal control, the sound and perfect control environment is an important factor to realize the internal control of the enterprise. It also determines the implementation of the internal control activities and also directly affects the smooth realization of the business objectives of the enterprise. The purpose of this paper is to analyze the internal environment and the meaning of its components, as well as the current problems in our country’s enterprise control environment, combined with the requirements of the basic norms on the five elements of the internal environment, and to put forward some ideas and countermeasures to optimize the internal environment of the enterprise.