Internal Control Environment

With the development of socialist market economy and the establishment of the modern enterprise system, the highly level of our enterprise management has got. However, a series of problems has appeared related to internal control in many enterprises in recent years. Therefore, the perfecting of our country enterprise internal control and the improving of control environment have become urgent matter of the moment. Internal control environment is the foundation of internal control, and if there were any significant flaws, even if the internal control system which constructed on it was perfect, it may also have difficulty in achieving its target without a solid foundation.So the paper firstly summarizes the theories of internal control and internal control environment, analyzing the relations between the internal control system and internal control system. Secondly, aiming at the problem about the absence of external environment factors in the internal control environment factors of the existing research framework, and other parts of the framework having no mentions about the external environment factors, so put forward that the internal control environment factors framework should include not only he internal environment factors, but also the external environment factors, then reconstructing the framework of internal control environment factors in the enterprises of our country. In the end, on the basis of the analysis of the problems that lie in the internal control environment of A company, the specific measurements are discussed to improve the internal control in this company, therefore, it provides some experience for other enterprises.The thesis consists of six chapters. Chapter one is the introduction that shows the study background,research meaning,ideal and content,the aim and framework of the thesis. Chapter two describes the theory of internal control and internal control environment. Chapter three describes the internal and external environment of internal control of the companies in our country. Chapter four have a systemic analysis on the issues based on the major factors of internal control. Chapter five submits the measures and resolution to issues of internal control through top management to basic department, making it can be used in practice and have a certain research meaning. Chapter six is conclusion.