浅议我国上市公司内部控制环境优化

控制环境是内部控制框架的基础,由于我国目前上市公司内部控制体系建设尚处于初级阶段,决定了其内部控制环境呈现出固有弊端.分析了我国上市公司在控制环境方面存在的缺陷,并提出了相应的优化措施,以期能对内部控制环境的完善起到一定的作用.

Discuss Internal Control Environment Optimization of Market Company in Our Country

The control environment is the foundation of the internal control frame, because our country went on the market the company internal control system construction still to be at the initial stage at present, and it had decided its internal control environment presented the inherent malpractice. This article analyzed our country to go on the market the company the flaw which existed in the control environment aspect, and proposed the corresponding optimized measure, by the time could to perfect the internal control environment consummation to the certain function.