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内部控制环境是其他因素构建的基础,基础中都存在极大的缺陷,其他因素即使是构建得再完美,也只能起到事倍功半的效果。本文希望通过研究分析目前上市公司的内部控制环境中存在的部分问题并提出应对措施,从内部财务控制的角度对防范此类事件的发生提供参考。
The internal control environment is the basis for the construction of other factors, and there are great flaws in the foundation. Even if other factors are perfectly constructed, they can only play a multiplier. This article hopes to provide reference for preventing such incidents from the perspective of internal financial control by studying and analyzing some existing problems in the internal control environment of listed companies and putting forward countermeasures.