论内部控制环境的主导与环境优化——基于内部控制系统构建与持续优化视角

Research on the Environments Dominating and Optimizing in Internal Control——Based on the Perspectives of System Constructing and Sustained Optimizing in Internal Control

内部环境是内部控制系统的基础,环境评价以及基于评价而采取的改进措施是内部控制构建和持续优化的重要环节。按照内部环境与其他要素的契合方式不同,内部环境分为相对稳定环境、可重构环境和处于渐变状态的环境。对基于不同环境的内部控制优化,应有的放矢地采取应对策略,这些策略包括环境主导、环境重构和环境诱导。

Internal environments are the fundamentals of internal control system. The evaluation of internal environments and the correlated improving acts are the key points to achieve the constructing and sustained optimizing in internal control. According to the differences of matching patterns between internal environments and other factors affecting on internal control,internal environments could be classified as relatively stable environments,re - constructible environments and in gradient state environments. The coping strategies to optimize internal control should be considered,corresponding to the correlated environments,and those strategies include environments dominating,environments reconstructing and environments leading strategy.