Research On Enterprise Internal Control's Environment

A series of accounting scandals and corruption cases of government officials and senior administers become the focus. Experts of theory and practice both focus on the internal control system,which realize that drawbacks, invalidation of internal control system is the key factor of above cases. The worldwide enterprises surge a storm of strengthening internal control. While internal control environment is the basis of internal control. Internal accounting control is the core of internal control. The validity and healthiness of environment are directly related with the whole internal control. At the same time the good internal accounting control hangs on active, suited control environment. So how to enhance internal control environment construction is the focus too.Internal control and its environment is the research object. So the paper firstly summarizes internal control theory and standards, Then through study review of internal control and investigation questionnaire summarizing the subsistent questions of our enterprises. Next I analyze the reasons of existent questions. In the end aiming at these questions and reasons I bring forward counter-measures of reinforcing internal control, which is the main meaning of the paper.