内部控制在当前企业经营管理中的发挥极其重要的作用,然而,内部控制是否能够
充分发挥作用在很大程度上取决于控制环境的好坏,内部控制环境是内部控制系统的基
础,决定着其它控制要素发挥作用,是内部控制的贯彻和执行、以及内部控制目标实现
的前提,因此研究内部控制环境的构建非常重要。
本文首先介绍了内部控制的理论框架,回顾了国内外内部控制要素的相关文件,尝
试构建了内部控制环境的评价体系。接着,理论联系实际,采用案例研究方法,
司为例,从公司治理、组织结构、人力资源政策和企业文化等方面分析了H公司内部控
制环境存在的问题;利用内部控制环境评价体系对H公司内部控制环境进行重新构建,
并从资产状况、法纪遵循、人员流动、财务指标等视角揭示了 H公司内部控制环境改善
的效果。本文研究结果可以为其他企业改善内部控制环境、提高内部控制效率提供借鉴。
关键词:内部控制环境;公司治理;组织结构;内部审计
Abstract
The internal control plays a very important role in the current enterprise management,
however, it, which is to give full play to the role,depends largely on the quality control of the
environment. The internal control system, based on the environment of internal control, is to
determine how the other control elements work. It is not only the implementation and
enforcement of internal control, but also the premise to realize the goal of internal control.
Therefore, it is very important to study the structure of environment of internal control.
Firstly, this paper introduces the theoretical framework of internal control, reviews the
documents related to the elements of internal control at home and abroad, and attempts to
construct the environment of internal control evaluation system. Secondly, we shall integrate
theory with practice. Using case study method, it introduces the situation of the H internal
control environment, and analyzes problems from the current situation of corporate
governance, organization structure, human resources policy and corporate culture, taking H
Company as example. Using the evaluation system of internal control environment, it is to
rebuild the environment of internal control of H Company. Meanwhile, it shows the results of
internal control of H Company from the perspective of assets,abidance by law, human
resources,and finance indicators. The results of this study can provide other enterprises with
reference to improve the internal control environment and efficiency.
Key words: the environment of internal control; corporate governance; organization structure;
internal audit
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