The Research On Enterprise Internal Control Environment

Internal control environment is the basis for the role of internal control. If the internal control environment has problems, internal control built on it will be difficult to achieve control objectives because of unsound foundations. Therefore, this paper chooses the internal control environment to study.The paper constructs a literature review as a foundation, and uses definition discussions as forerunner, in the light of theoretics analysis and case study. Then, the paper applies approach of system analysis to divide the structure of internal control environment into the outside environment layer, the hard environment layer, and the soft environment layer, and summarizes the specific elements of each layer, especially focusing on the internal control hard environment layer, which made up of fathering structure, manager salary, and internal audit; the soft environment layer, which made up of management ideas and enterprise culture. The paper not only analyzes its status and function, but also points out the actualities and problems in the enterprise and finally gives a few critical suggestions. On this basis, the text gives a number of ideas on the internal control environment improvement, such as human-building, thought construction, and legal system construction. Try to co-ordinate up all the elements from the perspective of integrative culture. This creation seeks to highlight the important role of internal control environment elements, especially the corporate culture, sorts out their mutual relations, hoping for providing reference uses on construction of internal control environment system which suits our country national conditions and business practices.