论企业内部会计控制建设中的关键因素

On Key Factors of the Enterprise's Internal Accountancy control in Construction

在企业内部会计控制的建设中,控制环境作为内部会计控制的重要组成部分,对建立和加强内部会计控制起着至关重要的作用。COSO报告认为,控制环境是指对建立、加强或削弱特定政策、程序及其效率产生影响的各种因素。在控制环境的建设中尤为注重以下几个关键因素:董事会核心地位的确立,激励约束机制的建设,管理人员的行为规范。

In the enterprise＇s internal accountancy control construction, environment control, as the important constitution of the internal accountancy control, plays the essential role in building up and strengthening the internal accountancy control. COSO report that environment control is about establishing, strengthening or weakening the specific policy, procedure and a variety of factors, whose efficiency takes an effort on. During the process of environment control＇s construction, the following key factors are especially paid more attention to ： the position of the board of directors, the construction of encouragement and restraint system and the manager＇s behavior norm.