Research On Enterprise Internal Control's Environment

A series of accounting scandals and corruption cases of government officials and senior administers become the focus. Experts of theory and practice both focus on the internal control system, which realize that drawbacks, invalidation of internal control system is the key factor of above cases. The worldwide enterprises surge a storm of strengthening internal control. While internal control environment is the basis of internal control. Internal accounting control is the core of internal control. The validity and healthiness of environment are directly related with the whole internal control. At the same time the good internal accounting control hangs on active, suited control environment. So how to enhance internal control environment construction is the focus too.This paper first to the internal control environment are outlined, briefed the internal control environment and the development of the theory of meaning, affecting the effectiveness of the internal control environment external factors and internal environmental factors in detail. Then search for a large number of data analysis of China's internal control environment of the problem, Then the internal control environment within the actual surveys to verify our internal control environment on the existence of to the question, and address these issues points to strengthen internal control environment of proposals to deal with a view to China to study the issue of internal control over 1:00 useful inspiration. This paper is the main significance of the study.