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随着信息化社会的来临,企业内部控制的有效性越来越引起各方关注,但对通过加强控制环境研究来保证企业内部控制的有效性重视不够。本文基于我国目前大多数企业内部控制失效的现状,分析了企业控制环境存在的主要问题,提出了企业应注重培育自身特色文化,以期通过内因的强化完善公司治理结构和董事会职能、设立合理的组织结构以及强化内部审计等,使内部控制得以有效实施。
With the advent of information society, the effectiveness of internal control of enterprises has aroused more and more attention of all parties. However, it is not enough to ensure the effectiveness of internal control of enterprises by strengthening the control of the environment. Based on the status quo of most enterprises’ internal control failure in our country, this paper analyzes the main problems existing in the corporate control environment, and puts forward that enterprises should pay attention to cultivating their own unique culture so as to improve the corporate governance structure and board functions through internal factors and establish a reasonable organization Structure and strengthening of internal audit, so that the effective implementation of internal control.