建立健全内部控制制度是事业单位顺利贯彻执行国家方针政策、稳步持续发展的保障,而内部控制环境又是整个内部控制的基础,影响着内部控制建立与实施。本文从内部控制环境各要素着手分析,提出促进内部控制环境完善的建议。 Establishing and perfecting the internal control system is the guarantee for the institutions to smoothly implement the national guidelines and policies and to achieve steady and sustainable development. The internal control environment is the basis of the entire internal control and affects the establishment and implementation of internal control. This article analyzes the various elements of the internal control environment and puts forward suggestions to improve the internal control environment.