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公司治理结构形同虚设、内部审计缺乏独立性、企业管理层及员工整体素质不高、企业文化建设滞后、人力资源政策不合理等是我国公司内部控制环境存在的主要问题。应该把以人为本理念植入内部控制环境建设中,通过完善董事会制度,关注企业文化、营造良好的企业文化氛围,重视人力资源管理,建立企业诚信品质和企业道德文化等措施,改善企业内部控制环境。
The main problems in our company’s internal control environment are the weak corporate governance structure, the lack of independence of internal audit, the low overall quality of management and employees, the lagging of enterprise culture and the unreasonable human resources policies. The people-oriented concept should be embedded in the construction of internal control environment. Measures such as perfecting the system of board of directors, paying attention to corporate culture, creating a good corporate culture, emphasizing human resources management, establishing corporate integrity and corporate ethics and culture, and improving the internal control environment of enterprises should be put into practice.