郑州恒辉数码科技有限公司内部控制环境研究.docxVIP

PAGE PAGE 19 摘 要 内部控制是自我调整、约束、规划、评价和控制的内在机制，是企业内部管理的重要组成部分。内部控制包括五大要素，而内部控制环境是实施内部控制的保障和基础，它的好坏直接影响到企业内部控制经营方针的贯彻和执行以及企业经营目标的实现。现阶段我国大多数中小型企业对内部控制环境重要性的认知依旧很缺乏，致使企业在发展的过程中不重视内部控制环境的建设。虽然有小部分企业设置了与内部控制环境相关的的规章制度，但也只是皮毛，无法形成体系，而且并未将其运用到生产经营活动中，不能发挥其作用。事实上，想要全面发展中小型企业，就需要中小型企业的高层人员意识到内部控制环境对企业发展的重要性。 本文以郑州恒辉数码科技有限公司为例，深入研究其内部控制环境中存在的问题，提出针对性的解决方案，希望可以提升郑州恒辉数码科技有限公司内部控制环境的有效性。同时也希望通过本文的研究能够使我国中小型企业对企业内部控制环境重视起来。 关键词：内部控制环境；内部控制；中小型企业 Abstract Internal control is the internal mechanism of self-adjustment, restraint, planning, evaluation and control, and an important part of enterprise internal management.Internal control includes five elements, and the environment of internal control is the guarantee and basis for the implementation of internal control. Its quality directly affects the implementation and implementation of enterprise internal control management policy and the realization of enterprise management objectives.At present, most small and medium-sized enterprises in China still lack the recognition of the importance of internal control environment, which leads to the lack of attention to the construction of internal control environment in the process of development.Although a small number of enterprises have set up rules and regulations related to the internal control environment, but it is only a fur, unable to form a system, and has not been applied to production and operation activities, can not play its role.In fact, if we want to develop medium and small-sized enterprises in an all-round way, we need the senior staff of medium and small-sized enterprises to realize the importance of internal control environment for the development of enterprises. Taking Zhengzhou Henghui Digital Technology Co., Ltd. as an example, this paper deeply studies the problems existing in its internal control environment, and puts forward targeted solutions, hoping to improve the effectiveness of the internal control environment of Zhengzhou Henghui Digital Technology Co.,