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控制环境主要指企业的核心人员以及这些人的个别属性和所处工作环境,西方发达国家将控制环境作为内部控制制度框架的重要组成部分。文章分析了我国控制环境存在的主要问题,并提出了优化内部控制环境的一些对策。
The control environment mainly refers to the core personnel of enterprises and the individual attributes and working environment of these people. The western developed countries regard the control environment as an important part of the framework of internal control system. The article analyzes the main problems existing in the control environment in our country and puts forward some countermeasures to optimize the internal control environment.