控制环境是内部控制中最重要的,也是最基本的要素,近年来引起了高度重视。本文阐述了企业控制环境的内涵及组成要素,揭示了我国企业控制环境的现状及存在的不足,从中西方文化差异角度分析了原因并提出了一些改进的建议 The control environment is the most important and basic element of internal control and has drawn great attention in recent years. This article elaborates the connotation and elements of the corporate control environment, reveals the current situation and existing problems of the corporate control environment in our country, analyzes the reasons from the cultural differences between China and the West and puts forward some suggestions for improvement