控制环境建设是实施内部控制的一个重要组成部分。针对我国目前企业内部控制的现状,该文提出一系列整改措施,指出问题的关键在于完善法人治理结构,基础在于提高领导层的文化、道德、管理的素质和能力,注重企业文化的培养和优化,确立“诚实信用”的信用观念和“合法经营”的法制意识。 Controlling the construction of the environment is an important part of the implementation of internal control. Aiming at the current situation of internal control in our country, this paper puts forward a series of corrective measures, pointing out that the crux of the problem lies in improving corporate governance structure. The basis is to improve the quality and ability of leadership culture, ethics and management, and pay attention to the cultivation and optimization of corporate culture , Establish the credit concept of “honesty and credit” and the legal awareness of “legal management”.