近年来,越来越多的企业在扩大自身业务范围时遇到了组织结构变革的问题。与金字塔结构相比,扁平化结构高效率、低冗余、信息保真度高。然而,管理幅度的增大对企业内部控制环境也提出了更高的要求。本文从美国应用能源系统公司的经验证据出发,分析如何在扁平化结构下建立合理的内部控制环境。 In recent years, more and more enterprises have encountered the problem of organizational structure change when expanding their business scope. Compared with the pyramid structure, the flat structure of high efficiency, low redundancy, high fidelity of information. However, the increase of the management scope puts higher requirements on the internal control environment of enterprises. Based on the empirical evidence from Applied Energy Systems, this paper analyzes how to establish a reasonable internal control environment under the flat structure.