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进入新世纪以来,随着市场经济的逐渐成熟,如何使企业获得可持续发展的能力,成为众多管理者所关注的重点。总结国内外企业成功或者失败的案例,会发现它们中有许多都与企业内部控制环境息息相关。内部环境作为内部控制的基础,探讨什么样的内部环境才能够成为企业内部控制的优秀土壤任然是我们所需研究的重要课题。本文从内部控制的核心出发,在充分分析以往公司发展与企业内部控制环境之间的关系,得出了以人文本的企业文化正是企业内部控制最佳环境的观点和结论。
Since entering the new century, with the gradual maturity of the market economy, how to enable enterprises to obtain the ability of sustainable development has become the focus of many managers. To sum up the success or failure of domestic and foreign enterprises in the case, will find that many of them are closely related with the internal control environment. As the basis of internal control, the discussion of what kind of internal environment can be the outstanding soil of internal control is an important issue for our research. This paper starts from the core of internal control and analyzes the relationship between the company development and the internal control environment in the past and draws the conclusion that the humanistic corporate culture is the best environment for the internal control of an enterprise.