ESG理念下企业优化内部控制的机理与策略

The mechanism and strategy of optimizing internal control in enterprises under ESG concept

内部控制不仅是企业管理的有效举措,更是企业应对市场激烈竞争的重要途径。ESG理念可以助力企业从环境、社会、治理三个层面提升内控水平,增强企业核心竞争力。基于此,文章在简要论述ESG理念与内部控制优化机理的基础上,以H企业为例对其内部控制存在的问题予以剖析,并从内控环境、风险评估、沟通与交流等多维角度提出优化策略。

Internal control is not only an effective measure for enterprise management,but also an important way for enterprises to cope with fierce market competition.The ESG concept can help enterprises improve their internal control level from three aspects:environment,society,and governance,and enhance their core competitiveness.Based on this,this article briefly discusses the ESG concept and internal control optimization mechanism,taking H enterprise as an example to analyze the problems existing in its internal control,and proposes optimization strategies from multiple perspectives such as internal environment,risk assessment,communication and exchange.