企业内部控制环境存在问题及对策研究

内部控制环境是其他控制要素的基础,其他控制要素是否有效,取决于控制环境的强弱程度。总体上讲,我国企业内部控制环境还比较薄弱,还无法支撑内部控制整体的有效运行。文章认为,完善公司治理结构、营造企业风险管理文化、整合企业组织结构和正确界定董事会与管理层的风险管理职能,是改善企业内部控制环境和提高企业内部控制整体高效运行的有效手段。

Problems of Enterprise's Internal Control Environment and the Countermeasures

The internal control environment is the basis of other control elements.The effectiveness of other control elements depends on the degree of the strength of the control environment.Generally speaking,the internal control environment in our enterprises is not only still relatively weak,but also unable to support the effective operation of internal control as a whole.To study their problems and take appropriate measures for improvement is an urgent need.