Improvement In Internal Control Environment And Analysis Of The Implementation Effect Of H Company

The internal control plays a very important role in the current enterprise management, however, it, which is to give full play to the role, depends largely on the quality control of the environment. The internal control system, based on the environment of internal control, is to determine how the other control elements work. It is not only the implementation and enforcement of internal control, but also the premise to realize the goal of internal control. Therefore, it is very important to study the structure of environment of internal control.Firstly, this paper introduces the theoretical framework of internal control, reviews the documents related to the elements of internal control at home and abroad, and attempts to construct the environment of internal control evaluation system. Secondly, we shall integrate theory with practice. Using case study method, it introduces the situation of the H internal control environment, and analyzes problems from the current situation of corporate governance, organization structure, human resources policy and corporate culture, taking H Company as example. Using the evaluation system of internal control environment, it is to rebuild the environment of internal control of H Company. Meanwhile, it shows the results of internal control of H Company from the perspective of assets, abidance by law, human resources, and finance indicators. The results of this study can provide other enterprises with reference to improve the internal control environment and efficiency.