Research On The Influence Of Control Environment On The Implementation Of Internal Iontrol Of Enterprises-in HR TCM Co,Ltd

The control environment is the basis for the implementation of internal control of an enterprise.It is the basic rules and framework for internal control and determines the basis for the management of the enterprise.If there is a problem with the internal control environment,the soundness of the internal control built on it will lose its desired effect.In recent years,the financial corruption cases of major listed companies have occurred frequently.The corruption cases of major state-owned enterprises have emerged in an endless stream.So it has been proved that their internal control functions have long been out of order.The weak control environment is an important reason for the failure of internal control of these enterprises.This paper takes HR Traditional Chinese Medicine Co.,Ltd.as the research object and adopts case study method to explore how enterprises can influence internal control implementation through internal control environment.On the basis of the research on the internal control environment of HR company,this paper extracts four core factors of control environment,such as cultural atmosphere,manager style,moral values and enterprise history tradition by using the method of grounded theory and so on.Secondly,in these four core factors for clues,combined with the actual situation background enterprises interprets the control environment and the relationship between internal control implementation,analyze HR company control environmental impact on the implementation of internal control effect,and to control the environmental impact specific path for research on the implementation of internal control.Through the construction of the path model,it is found that the control environment factors affect the implementation of internal control,although the path is different,but it also restricts the implementation of internal control,and together constitute the relationship between the HR company's unique internal control environment and the implementation of internal control.In the end,this paper combines the constructed path model and puts forward measures to improve the HR corporate control environment,so that HR companies can further optimize the control environment and promote the healthy implementation of internal control.On the one hand,this article hopes to verify the relationship between the control environment and the implementation of internal control in case companies through the study of case companies.On the other hand,it hopes to provide guidance for enterprises poor internal control implementation.It urges enterprises to pay attention to the construction of controlled environment.The correct internal control system regulates employee behavior and good internal control factors to guide employee behavior.The two-pronged approach works together to achieve the goal of internal control.