Strengthen and improve internal control and bear the brunt of the internal control environment of the building. Internal control environment for enterprises discipline and structure, shaping corporate culture and influence employee awareness of the control, all other components of internal control of the foundation. The United States Commission on COSO internal control environment is described as : control environment primarily refers to the core staff, as well as those of which the individual attributes and the work environment, including personal honesty, integrity, ethical values and to complete all of the organization's commitment to capacity, the Board and the Audit Committee, management's philosophy and operating style of operation, organizational structure, segregation of duties and human resources policies and procedures. Internal control environment the quality of the building is directly related to internal control in the implementation and enforcement of business objectives and the whole CARICOM strategic goals. Following his right on the internal control environment of the definition, together with the factors of the internal control environment is the most important impact analysis of listed companies in China at this stage enterprise internal control environment the status, and the corresponding countermeasures, with a view of the internal control environment of perfect plays a certain role. Keywords : enterprise internal control environment within the corporate governance structure of listed companies who
The building of the internal control environment is the first thing in strengthening and improving internal control of enterprises. The internal control environment provides discipline and structure for enterprises, shapes corporate culture and influences employee awareness of the control, and it is the foundation of all the other components of internal control of. The United States COSO Commission described the internal control environment as : control environment primarily refers to the core staff, as well as the individual attributes and the work environment, including personal honesty, integrity, ethical values and the capacity to complete all of the organization's commitment , the Board and the Audit Committee, management's philosophy and operating style of operation, organizational structure, segregation of duties and human resources policies and procedures. The building of the quality of internal control environment is directly related to internal control in the implementation and enforcement of business objectives and the whole strategic goals. The following is the definition on the internal control environment, together with the factors having the most important impact on the internal control environment; to analysis the present status of enterprise internal control environment of listed companies in China, and put forward the corresponding countermeasures, to play a certain role in the improvement of internal control environment.
Keywords: enterprise internal control environment, corporate governance structure, internal, listed companies