内部控制环境的好坏直接影响到企业实施内部控制的效果,优化企业内部控制环境是做好企业内部控制的第一步,这恰恰是我国企业在实施内部控制的过程中容易忽视的问题。本文针对我国企业内部控制环境当前存在的问题,提出了相应的对策建议,以更好的促进我国企业内部控制工作的开展。 The quality of the internal control environment directly affects the effectiveness of the implementation of internal control. Optimizing the internal control environment is the first step towards internal control of the enterprise. This is precisely the problem that Chinese enterprises can easily overlook in the process of implementing internal control. In this paper, according to the current problems in the internal control environment of enterprises in our country, some countermeasures and suggestions are put forward so as to better promote the internal control of enterprises in our country.