构建企业内部有效控制环境之我见

ON THE CONSTRUCTION OF INTERNAL CONTROL ENVIRONMENT IN ENTERPRISES

控制环境是内部控制的基础。如何构建企业内部有效控制环境,主要应从发挥内部控制主体的关键作用,建立健全内控制度,重视内控文化建设等方面着手。

Environment is the basis of the internal control in enterprises. Thus, this paper discusses how to construct efficient internal control environment in terms of giving full role of internal control entity, establishing sound internal control system and developing its cultures.