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随着经济全球化的发展以及市场竞争的日益加剧,关于企业内部控制理论的研究也得到不断发展与深入,企业对内部控制环境也越来越重视,创建良好的内部控制环境被提上企业管理的重要日程。本文首先明确内部控制环境的建设对企业发展的重要性,然后系统分析当前我国企业内部控制环境的现状及存在问题,重点讨论企业文化建设滞后带来的影响,并就相应问题提出对策建议。
With the development of economic globalization and the increasingly intensified market competition, the research on the theory of internal control of enterprises has also been continuously developed and deepened. Enterprises are also paying more and more attention to the environment of internal control. The establishment of a sound internal control environment has been put on the management of enterprises Important schedule. This article firstly clarifies the importance of the construction of internal control environment to the development of the enterprise. Then, it systematically analyzes the current situation and existing problems of the internal control environment in our country, focuses on the influence of the lagging construction of the enterprise culture, and puts forward countermeasures and suggestions on the corresponding problems.