Research On Enterprise Internal Control Environment Management Based On Process Reengineering

The internal control environment is the basic element of the five elements of an internal control, which plays a fundamental and crucial role of the results of internal control. Good internal control environment is the enterprises to implement effective internal control safeguards, and the lack of good internal control environment will inevitably lead to failure of internal control. Therefore, an effective way to find a perfect environment for internal control is a problem to be solved in many enterprises. This article will be seen as an internal control of the business processes, business processes and financial processes are forming the basis of the internal control environment, that impact of the internal control environment of each element, by means of process reengineering for Enterprise Internal Control environment and recycling, establishing an effective internal control environment for enterprise development, thereby strengthening the internal control of enterprises, enhance the anti-risk capability and development capability.In this paper, a combination of theoretical analysis and case method, firstly, process reengineering and internal control theory and the theory of internal control environment summing up, find the process reengineering and internal control environment theory point of integration, and the elements of the internal control environment analysis, process reengineering find an entry point for the later analysis of the theoretical basis of the case, followed by the status of the internal control environment of analysis to the internal control environment elements, based on elaborate feasibility of enterprise internal control environment and recycling necessity, once again, with the actual case, the Y-listed companies, based on the status of the company’s internal control environment Y is analyzed on the basis of elements of the environment on the internal control of listed companies for recycling Y, and Y after recycling company internal control environment to assess the effect of recycling summarize, eventually found to improve the internal control environment and effective means of reasonable proposals.This study aims to break through the perspective of internal control environment, based on the perspective of process reengineering, enterprise internal sound practical way to provide environmental control. Meanwhile, the BPR 1approach fully applied to the case, the actual operation of the enterprise will have practical significance.