内部控制作为现代企业管理的重要内容,越来越受到企业的重视。内部控制环境是内部控制框架的基础,控制环境是否有效、是否健全都直接关系到整个内部控制的发挥。我国上市企业的内部控制尚处于建设阶段,因此,内部控制方面还有很多的弊端,很多地方需要完善。本文从内部控制环境的现状和成因出发,进而分析了完善内部控制体系的构建措施。 As an important content of modern enterprise management, internal control has received more and more attention from companies. The internal control environment is the basis of the internal control framework. Controlling whether the environment is effective and sound is directly related to the entire internal control. The internal control of listed companies in China is still in the construction phase. Therefore, there are many drawbacks in internal control, and many areas need to be improved. This paper starts from the status quo and causes of internal control environment, and then analyzes the measures to improve the internal control system.