内部控制环境是指对建立、加强或削弱特定政策和程序的效率产生影响的各种因素,是内部控制有效发挥作用的基础,能够对企业内部控制制度的贯彻执行以及企业经营目标的实现产生直接的影响。因此,加强企业内部控制,首先应加强企业内部控制环境的建设。 The internal control environment refers to various factors that have an impact on the efficiency of establishing, strengthening or weakening specific policies and procedures. It is the basis for the effective functioning of internal control and can directly impact the implementation of the internal control system and the realization of the business objectives of the enterprise Impact. Therefore, to strengthen the internal control of enterprises, we should first strengthen the construction of the internal control environment.