董事会与企业内部控制环境创建

内部控制是现代企业的重要管理手段。控制环境是构建内部控制体系的基础。是内部控制存在和发展的空间。因此，加强控制环境建设对构建中国内部控制体系具有重大的现实意义。运用COSO报告的理论成果。着重对影响控制环境的主要因素——董事会进行分析，以期对完善中国企业内部控制的环境提供一些建设性的意见。

Board of Directors and the Establishing of Enterprise's Internal Control Environment

Internal control is the important management means of the modern enterprise,and control environment is the foundation of internal control system and the space of internal control existing and developing.Therefore,it is greatly realistic of strengthening control environment to setting up our country's internal control system.Adopting theories result of the COSO research report,and putting great emphasis on the main factor that influences the analysis of control environment board of directors to provide some constructive opinions for perfecting our country's internal control environment.