Research On Internal Environment Optimization Of Chinese Enterprises

The internal environment is the space for the existence and development of internal control.The quality of the internal environment directly determines whether other control factors can play a role and affect the realization of the long-term goals of the enterprise.Since the Ministry of Finance and other five ministries and commissions issued the "Basic Standards for Internal Control of Enterprises" and the "Guidelines for Internal Control of Enterprises" in 2008 and 2010,the internal environment of the enterprise has been rapidly developed.However,the existing literature pays too much attention to the important relationship between internal environment and other elements,or to the theoretical construction of internal environment.After more than ten years of practice,the internal environment construction of most enterprises is still a mere formality,and only in accordance with the requirements of relevant laws and regulations,few enterprises can optimize and improve the internal environment combined with their own development.Based on this,this paper uses the combination of theoretical analysis and case analysis to study the optimization of the internal environment of enterprises in China,hoping to provide new ideas for the internal environment to play a better role in the long-term development of enterprises.In the part of theoretical analysis,this paper introduces the institutional background of internal environment in China,and analyses the related theories of internal environment establishment,namely principal-agent theory,control theory and system theory.On this basis,combined with the practical requirements of enterprises,this paper puts forward the optimization framework of internal environment construction of enterprises in China,that is,"development strategy as the center,organizational structure as the basic work,and a variety of ways to achieve it".In the part of case analysis,this paper chooses Huawei's internal environment as an example to study the changes and development of Huawei's internal environment at different stages of the company's development,and to analyze how Huawei effectively optimizes itsinternal environment in the process of practice,so as to promote the long-term development of the company.According to the internal environment optimization framework of this paper,combined with the actual operating characteristics of enterprises,this paper can provide experience for enterprises that meet similar scenarios with Huawei.The internal environment optimization framework constructed in this paper and the case analysis of Huawei's internal environmental change have important reference value for the internal environment construction and optimization of other enterprises.Other enterprises can combine their actual operating characteristics and existing resource endowments,refer to the internal environment optimization framework of this paper,and constantly improve their internal control environment to protect the sustainable development of enterprises.