公司内部控制环境问题研究——以海联讯为例摘 要内部控制环境是内部控制的一个重要组成部分，只有扎实有效的控制环境才能使得另外的四大要素真正的发挥作用，使得企业走上制度化管理的道路。目前我国大部分企业的内部控制环境都存在着一定的问题，这也使得近年来财务舞弊案件频发。针对上述情况，本文先阐述了内部控制环境的基本理论知识，对内部控制环境的要素、性质等方面进行介绍，其次通过对海联讯公司内部控制环境和华为的内部控制环境进行对比指出海联讯控制环境中存在的问题，并对海联讯的内部控制环境进行具体分析，总结出其中存在的问题，并提出改善的对策。关键词：内部控制环境；海联讯；华为；优化措施Research on the internal control environment of the company——a Case Study of HailianxunABSTRACTInternal control environment is an important part of internal control. Only a solid and effective control environment can make the other four elements play a real role, and make the enterprise embark on the road of institutionalized management. At present, there are some problems in the internal control environment of most enterprises in China, which also makes financial fraud cases occur frequently in recent years. In view of the above situation, this paper first expounds the basic theoretical knowledge of the internal control environment, introduces the elements, nature and other aspects of the internal control environment, and then through the comparison between the internal control environment of the company with problems in the internal control environment of Hailianxun and Huawei, makes a specific analysis of the internal control environment of the company, and summarizes the existing problems in the internal control environment of the company Problems, and put forward countermeasures for improvement.Key words: internal control environment; Hailianxun; Huawei; optimization measures目 录摘 要 ..........................................
