摘要
内部控制环境是企业内部控制的重要组成部分,我国目前内控制度的失效,很大程度上是内控环境的缺陷所引起的。针对我国企业目前内部控制环境的缺陷,应完善法人治理结构,充分发挥内部审计作用,加强软环境建设和群众监督,并努力营造良好的外部环境,以全面改善企业内部控制环境。
The inner- control environment is the important part that enterprise controls. This text aims at the country's current control environmental blemish, puts forward the inner-controlled environmental measures for improvement, include Perfecting legal person mechanics of management, increasing personnels' supervision, enhancing the inside review,improving exterior environment etc.
