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健全的内控体系是上市公司应对风险、稳步发展的重要保障,而内控环境则是完善内控体系、提升整体效能的关键所在,本文首先对内部控制环境建设对企业发展的重要意义进行了分析,并针对上市公司内部控制环境建设中存在的问题,提出了具体的改进意见。
A sound internal control system is an important guarantee for the listed companies to cope with the risks and steady development. The internal control environment is the key to improving the internal control system and enhancing the overall efficiency. This paper first analyzes the significance of the internal control environment for the development of the enterprise, Aiming at the existing problems in the construction of internal control environment of listed companies, concrete suggestions for improvement are put forward.