控制环境和信息沟通对企业内部控制的影响

企业内部控制是企业健康发展的重要保障。企业内部控制的完善,有助于提高企业竞争力,推动市场与企业的良性发展。企业内部控制由控制环境、风险评估、控制活动、信息沟通、监督等要素构成。重点论述了控制环境和信息沟通两个要素对企业内部控制的重要影响。

Influences of Environment Control and Information Exchange to the Internal Control of Enterprise

The internal control is an important guarantee for the healthy development of enterprise. The consummation of internal control will help the enterprise in improving competence and promote a positive development of both market and enterprise. The internal control of enterprise involves many factors such as environment control, risk assessment, activity control, information exchange and supervision, etc. This paper discusses in emphasis the important influences by two factors of environment control and information exchange to the internal control of enterprise.