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企业内部控制环境是企业整个内部控制框架的基础,约束着其他控制要素的构建并为其提供结构,是实施内部控制的基础,影响主体人员的控制意识、风险意识,构建企业控制文化、风险文化,对奠定组织风格和组织结构起着关键作用。本文结合国企改革样本A公司,从内部环境的的重要组成部分:组织结构设置、企业文化建设以及人力资源政策制定三方面探讨内部控制环境的重要性。
The internal control environment of an enterprise is the basis of the entire internal control framework of an enterprise. It restricts the construction of other control elements and provides structure for it. It is the basis for the implementation of internal control, affects the control awareness and risk awareness of the main personnel, and builds corporate control culture and risk culture. It plays a key role in establishing organizational style and organizational structure. This paper, in combination with the sample A company of the State-owned enterprise reform, discusses the importance of the internal control environment from the three major aspects of the internal environment: organizational structure setup, corporate culture construction, and human resource policy formulation.