国有企业内部控制环境优化的路径选择--基于企业文化视角

摘要

文章分析了内部控制环境建设与企业文化的关系，指出当前国有企业内部环境中存在的问题，并从企业文化视角提出优化内部控制环境的路径，以期对企业创建和完善内部控制的实践有借鉴意义。%This article analyzes the relationship between internal control environment construction and enterprise culture, points out the current problems existing in the internal environment of state-owned enterprises, and puts forward the path to optimize the internal control environment from the perspective of corporate culture, in order to provide reference for the enterprise to create and improve the internal control.