Research On The Internal Control Environment Of CM Logistics Company

In 2010,the Chinese enterprise internal control standard system was structured by the enterprise internal control supporting guidelines issued by the ministry finance with other four departments with the enterprise internal control basic norms issued in May 2008.As an important part of the internal control,the internal environment determines the quality of internal control to a large extent.The enterprise internal control basic norms established of the internal control framework with five elements,including the internal environment as the important basis in the enterprise implementing internal control.As an important part of the internal control,the internal environment determines the quality of internal control to a large extent.The enterprise internal control basic norms established of the internal control framework with five elements,including the internal environment as the important basis in the enterprise implementing internal control.First,the thesis illustrates the practical meaning of the internal control environment,starting with the internal environment,researching and commenting related issues in this field.Then explain the related theory of internal control and the internal control environment,and analyze the development of internal control environment.Taking CM logistics company as the research object,using normative analysis method,qualitative analysis method and case research method to analyze the company from the angle of organization structure,enterprise culture internal audit and so on.At last,the author puts forward the suggestion.