论中小民营企业良好内控环境的构建

The Construction of Effective Internal Control Environment of Small and Medium-sized Enterprises

内部控制环境包括公司治理架构、诚信和道德价值观、胜任能力与人力资源政策、责任分配与授权、董事会与审计委员会。分析了中小民营企业内控环境这六要素,指出内控环境是民营企业建立完善内部控制的软肋,并提出完善内控环境的若干建议。

Internal control environment includes corporate governance structure,honesty and moral values,competence and human resource policy,responsibility allocation and authority,board of directors and the audit committee,management philosophy and management style.We analyz the six elements of the internal control environment that is the establishment of private enterprises improve internal control weaknesses,and put forward some suggestion to improve internal control environment.