基于《企业内部控制基本规范》的内控环境问题研究——以农业公司A为例

Research on Internal Control Environment Based on “Basic Norms of Enterprise Internal Control”——Take Agriculture Company A as an Example

以《企业内部控制基本规范》为基础,以上市农业公司A为例,对当前我国企业在内部控制环境方面出现的问题进行分析研究。通过论证得出A公司没有做到《企业内部控制基本规范》的要求,从而导致了企业多数岗位被权力拥有者操控,造成了恶劣的内部控制环境,使得员工形成了把造假当做正常工作的人格,这便成为了A公司财务造假的核心原因。只有严格遵守《企业内部控制基本规范》,削弱管理者的功利化倾向和对情境的操控,才能从根本上优化内控环境。

This article analyses the problems of the internal control environment in the Chinese enterprises based on the ＂Basic Norms of Enterprise Internal Control＂. Taking Company A as an example, through the argument, the author has drawn the conclusion that Company A did not achieve the requirements of ＂Basic Norms of Enterprise Internal Control＂, which leads to a terrible internal control environment that most positions of the company are control by the owner, which became the main reason for financial fraud of Company A. Only to rigorously observe the ＂Basic Norms of Enterprise Internal Control＂ and weakening the utilitarian tendency of managers can optimize the internal control environment.