控制环境是企业内部控制其它要素的保护伞,是企业健康运行的保证,最近的“红心鸭蛋事件”是企业内部控制环境失控的典例,企业需要与政府相结合从各个方面加强企业内部控制环境建设,减少风险,使企业保持在正常的轨道上。 The control environment is the umbrella of other elements of internal control and the guarantee of the healthy operation of enterprises. The recent “red duck incident” is an example of the uncontrolled internal control environment of enterprises. Enterprises need to combine with the government to strengthen the construction of internal control environment in all aspects , Reduce the risk, so that enterprises remain on track.