浅议内部控制的环境建设

Analysis of the Circumstance Construction of Internal Control

本文通过对内部控制相关要素的分析 ,阐述了控制环境建设的重要性 ,针对影响控制环境的因素 ,指出了控制环境建设的基本思路。

The paper expatiates the importance of construction of control circums tance, based on analysising the correlative factors to internal control.It aims directly at the factors that influence control circumstance, points the basic th oughts on the circumstance construction of internal control.