国企内部控制环境不佳原因初探

Probe Into Interior Control Environment in State-owned Enterprises

内部控制环境是指对建立、加强或削弱特定政策和程序效率发生影响的各种因素,它反映了股东、董事会、经理层和其他人员对内部控制的态度、认识和行动。现时我国国有企业的内部控制环境存在许多问题,影响整个内部控制制度的建立和实施。内部控制环境不佳的原因是多方面的,有认识的、措施的,有内部的、外部的,有历史的、现实的,本文试从深层次上进行三方面的探析,以寻求优化内部控制环境的措施。

Interior control environment defines as all aspects that build up, strengthen, weaken special policies, it reflects attitude, understanding and action of stock holder, managers as well as board of exectives Now a days there are many issues existing in state enterprises that affect building up and carrying out the whole system.