Internal Control Environment Research On The Listed Company Of Our Country

The internal control is an important content that modern business enterprise management. In recent years, some internal control questions have appeared in the listed companies of our country, especially control environment. All that causes the harmful effects to the business efficiency of enterprises and quality of accounting materials. Therefore, perfecting our country the listed company internal control, improving the control environment has became urgent matter of the moment.This text bases on the viewpoint of the system theory first, analyzing the relation between internal control system and internal environment, clear and definite internal control environment interiorly foundation function in the system, aiming at COSO framework inside concerning control environment factor only pointing a kind of internal environment factor, having no mentioning external environment factor, and other constituting part too having no paying enough attention to external environment, put forward the internal control environment to not only include the internal environment factor, should but also include the external environment factor, reconstructing the internal environment system .Then, based on the internal environmental system, have analyzed the current situations and defects of the internal control environment of listed company of our country, and put forward some corresponding suggestions. Finally, pass the case an analysis, further enhance to the argument of this text talk point.