企业内部环境与内部控制目标——基于辽宁省国有企业的调研数据分析

The Enterprise Internal Environment and the Objectives of Enterprise Internal Control——based on data analysis of state-owned enterprises in Liaoning Province

美国《萨班斯—奥克斯利法案》和我国《企业内部控制基本规范》及配套指引的颁布与实施,内部控制已成为细化企业管理的内在要求,也是实现企业战略的制度安排。企业内部环境作为内部控制的基础要素,对内部控制目标实现程度的影响十分显著。运用调查问卷形式对企业内部环境与内部控制目标实现程度进行调研,通过回归分析方法进行量化分析。研究结果表明:董事会与审计委员会要素、管理者的风险管理理念要素、组织结构要素与企业总体的内部控制目标显著正相关,不同内部环境因素对具体内部控制目标影响的显著性不同。该研究对我国企业内部环境的建设具有一定的政策建议。

Due to the promulgation and implementation of the US SOX Act and the Basic standard for enterprise internal control of China, the internal control has become a necessary requirement for detailed en- terprise management, and for the system arrangement of achieving industry strategy. Therefore, the basic factor---the internal business environment will impact how much it can meet this requirement. This article uses the form of questionnaires to investigate enterprise internal environment and enterprise internal control, and conducts quantitative analysis. The findings indicate that three factors--the board of directors and audit committee, risk management concept and the company structure, have a positive relation to the general effectiveness of enterprise internal control, and the influence of each factor on specific internal control objectives may well be different. This research can provide advice for public policy on the current construction of China＇s enterprise internal control.