基于公司治理的成本费用内部控制环境分析

内部环境是实施内部控制的基础,是影响、制约企业内部控制建立与执行的各种内部因素的总称,在整个内部控制体系中居于重要地位.在简要回顾成本费用概念的基础上,分析了内部控制与公司治理的关系,提出成本费用内部控制环境构建需要关注的几个要点.

Cost and Expense Analysis of the Internal Control Environment Based on Corporate Governance

Internal control has a significant impact on enterprise development and become one of the topics of common concern in theory and practice industry sector.Internal environment is the basis for the implementation of internal control,is a generic term for a variety of internal factors which influence and restrict the establishment and implementation of enterprises internal controls.In the entire internal control system it occupies an improtant status.This paper briefly recalls the concept of cost and expense,analyzes relationship between internal controls and corporate governance,raises concern about the necessary several aspects of cost and expense internal control environment building,which have a certain sense on promoting the enterprises to reduce costs and expense,improving econnomic efficiency and realizing the long-term development.