从公司治理谈企业内部控制环境建设

本文从内部控制整体框架结构出发,分析内部控制、控制环境与公司治理三者之间的层次关系。本文认为控制环境是内部控制的基础,公司治理又是控制环境的核心,因此健全的内部控制需要建立良好的控制环境。通过对我国上市公司控制环境现状的分析我们找出我国上市公司控制环境存在着股权结构不合理,产权不明晰和内部治理机制形式化的问题。并针对这些问题提出对控制环境建设的意见。

On enterprise inner control environment construction from cooperate governace

In this paper,the overall framework of internal control structure,analyzing internal controls,control environment,corporate governance,three in the hierarchy.Article that the control environment is the basis for internal control,corporate governance is the control environment at the core of a sound internal control requires a good control environment.Control of listed companies in China through state of the environment of listed companies in China we find the existence of the control environment unreasonable ownership structure,property rights are not clear and may issue formal internal governance mechanisms.To solve these problems we propose and develop a good control environment views.