内部控制体系作为生产征管活动的自我调节和自我约束的内在机制,在企业管理系统中具有举足轻重的作用。控制环境是内部控制是否能有效实施、控制能否成功的关键因素,主宰控制环境的控制主体怎样去克服内部控制的局限性,使内部控制有良好的执行环境,已成为规范企业行为,健全内控体系的关键。 As the internal mechanism of self-regulation and self-restraint of production and management activities, the internal control system plays a decisive role in the enterprise management system. The control environment is the key factor that whether the internal control can be implemented effectively and whether the control can be successful or not. How to control the main body of the control environment to overcome the limitation of the internal control so that the internal control has a good execution environment has become the standard of enterprise behavior, sound internal control The key to the system.