Internal environment

Basis of enterprise internal control

The internal environment constitutes the basic atmosphere of an enterprise, which is implemented by the enterprise internal controls The foundation of. The internal environment dominates or controls employees' ideas and behaviors, and affects whether other internal control elements can play a role. include governance structure 、 organization structure and Allocation of rights and responsibilities , honest moral values, staff quality and Human Resources Policy 、 Business style and Management Philosophy 、 Corporate Social Responsibility 、 corporate culture Bisection element

Chinese name: Internal environment
Foreign name: The internal environment

Nature: Basis of enterprise internal control
Interpretation: Space for the existence and development of internal control

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The internal environment is the space for the existence and development of internal control, and the soil on which internal control depends, Control environment The quality directly determines whether other control factors can play a role.

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First, the Board of Directors. The board of directors is an enterprise internal control system The core is an effective mechanism to restrict the behavior of operators. Modern enterprise Corporate governance structure A prominent feature of management right Separation from ownership. Theoretically, the control mechanism for operators can be divided into two categories: capital market 、 Product market And the law Rules and regulations Principal External control Mechanism; The other is the internal control mechanism with the board of directors as the main body. Strengthening the construction of the board of directors is the most effective way to control operators.

Second Board of Supervisors 。 In China, the board of supervisors is an inevitable element of the internal environment. The Board of Supervisors shall be responsible to the shareholders' (general) meeting through supervision Corporate Directors , Manager and others Senior management Perform duties according to law to realize Operation control 。

Third organization structure 。 Organizational structure refers to several management organizations and Management level , which indicates the arrangement order contact information And the relationship between the elements. obvious, Organization Structure Settings Whether it is reasonable, the understanding degree of each department head to the responsibility, and the knowledge and experience of the department head directly affect Control environment Establishment of.

The fourth is the method of authorizing and assigning responsibilities. stay business management In the process, power and responsibility are interdependent, so authorization and division of responsibility must be linked together. Enterprise management authority The specific methods of authorization and division of responsibilities should be clearly defined and disclosed in writing, so as to enhance the overall control awareness of the organization. If the enterprise management authority clearly establishes the method system of authorization and responsibility allocation, it can greatly enhance the control awareness of the enterprise.

Fifth, the Audit Committee and internal auditing 。 Internal audit is an important guarantee to create a law-abiding, fair and just internal environment for enterprises, and it is also a kind of supervision internal controls A mechanism for implementing and evaluating the effect of internal control and promoting the improvement of internal control. The Audit Committee is responsible for reviewing the internal control of the enterprise, supervising the effective implementation of internal control and internal control Self assessment In addition, it also helps to ensure that the board of directors Internal auditors Between Direct communication 。

Six is Human Resources Policy And practice. Human resources policy is the key factor affecting the internal environment. In modern enterprises, the human resources policy of an enterprise directly affects the performance and performance of everyone in the enterprise. A good human resources policy and practice should ensure that the personnel implementing the enterprise policies and procedures have competence and integrity. Human resources policy involves the flow, accumulation, allocation, assessment and other specific links of human resources, which in turn relates to the realization effect and efficiency of internal control.

Seventh, employees. Within the enterprise Control system In, employees are both the subject and object of control. The quality and ability of employees directly determine the implementation and effect of specific control, while the sense of responsibility and honesty of employees is whether it can be achieved Business objectives An important driving factor for integrating internal control into daily management activities.

Eight yes corporate culture 。 Corporate culture is the concentrated embodiment of the internal environment. Corporate culture is the long-term Production and operation Formed in the process, different from other organizations, it reflects the unique sense of worth Mindfulness and spirit. It is the basic belief, values, lifestyle cultural environment And corresponding Mode of thinking and Behavior The sum of. Corporate culture not only directly affects the establishment of internal control, but also directly determines the effect and Internal control objectives Implementation of.

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