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任何企业的控制都存在于一定的控制环境之中。内部环境的好坏直接决定着其它控制能否实施和实施的效果,它既可增强也可削弱特定控制的有效性,内部环境是构建其他内控制度因素的基础,直接影响着企业内部控制的贯彻执行和企业经营目标及整体战略目标的实现。
The control of any business exists in a certain control environment. The quality of the internal environment directly determines the effectiveness of the implementation and implementation of other controls, which can enhance or weaken the effectiveness of a particular control. The internal environment is the basis for building other internal control systems and directly affects the implementation of internal control Implementation and business objectives and the overall realization of the strategic goals.