内部控制是现代企业管理的重要手段,而完善的控制环境是建立健全企业内部控制制度的基础。本文仅从内部控制环境方面来探讨此问题。本文借鉴了coso对内部控制的概念以及对内部控制环境的界定来分析我国企业在这方面存在的缺陷,并提出一些解决方法,以达到强化内部控制效果,提高企业管理水平。 Internal control is an important means of modern enterprise management, and perfect control environment is to establish and improve the internal control system of enterprises. This article explores this issue only from the perspective of the internal control environment. This article draws on coso’s concept of internal control and the definition of internal control environment to analyze the defects of Chinese enterprises in this respect and puts forward some solutions to achieve the effect of strengthening internal control and improve the management level of the enterprise.