The Studies Of Internal Control Environment Based On The Organizational Ecology Theory

Nowadays,the study on the internal control in China have showed that most scholars less focused on the problem of control environment.However,in the system of internal control framework,the framework concept stressed the people importance plays a key role in internal control,the staff quality and determine effected the implementation of internal control, and their activity were impacted by the environment,thus pointed out that the control of the internal control environment was the foundation for other factors make the first role. Therefore,to do deeper research is very important and necessary,that is internal control elements of the controlled environment.In recent years,the experience of foreign and domestic had shown that the theoretical value and practical value of organizational ecology theory had a wide range of feasibility, organizational ecology theory was widely used into addressing major issues of social problems,Therefore,this article attempts to adopt the idea theory of organizational ecology to find the internal control environment of the theoretical basis for construction.This article mainly discussed the organizational ecology,corporate internal control,the origin of control environment theory and course of development,and practiced conditions of internal control environment in recent years according to the application research,and analysised the feasibility of a combination of both,and set up combination of basis points.On the basis of that,this article had explained the content of enterprise internal control elements of the control environment drawed on organizational ecology research results,and made the feasibility guidance response for internal control problems by using organizational ecology theory.This paper had studied that the idea of organizational ecology guided the construction of the control environment,on the one hand,the introduction of a new theory had some degree of difficulty,It required to do a full range of analysis whether or not the theoretical guidance for the control environment was feasible,However,a comprehensive analysis had certain limitation;On the other hand,this article mainly used the methods of normative and deductive research,and less used case analysis.At the same time,any one element does not exist in isolation as a complete internal control system exist,any one element affect each other.This paper had mainly analysised that how to improved the internal control environment,and looked for a strong theoretical foundation.In practice,effective internal control is the combined effect of all sectors and all control aspects.