影响中美内部控制的外部环境差异性研究

内部控制环境是企业在建立健全企业内部控制的一个重要基本因素，如国内部控制能朝健康地方向发展对资本市场健康发展有促进，完善公司机制具有重要的意义。美国的内部控制环境与中国的内部控制的差异存在差异，由于美国在经济、科技等方面的优势使得美国对内部控制环境有更深入的探索；中国内部控制发展起步较晚，在吸收他国后结合本国国情，水平已跟上国际步伐，但是在内部控制环境上还存在一些缺陷。对中、美的内部控制环境进行比较研究，可以使中国企业更好地执行企业的内部控制，并且在一定程度上对建设内部控制提供帮助，同时也对中国今后的宏观调控提供思路。
本文从内部控制环境内涵入手，首先阐述了笔者对内部控制环境的解释；其次，从经济环境、法律环境、政治环境、科技环境方面比较中美内部控制环境的差异；最后由产生对改善内部控制环境的一些建议。
随着内部控制环境的不同，企业的内部控制也有着不同的表现。国家有责任对内部控制环境不断改善，与此同时也会建立起更完善的内部控制。
关键词：内部控制环境；中国；美国；经济环境

Abstract
Internal control environment is an important basic factor for the enterprise to establish and perfect the internal control，its development will promote the healthy development of the capital market, and has an important significance to perfect corporate mechanism. Differences between the United States and China's internal control environment of internal control difference, because the United States has advantages of economy, science and technology, and this thing make the United States  further explore on the internal control environment; internal control development in China started late, draw other country’s experience then consider our country’s conditions,our level has kept pace with the international level, but there are still some defects in the internal control environment. Comparison of internal control environment between China and America could provide ideas and help for China to implement internal control , but also provide ideas on China's macro-control .This paper starts from the connotation of internal control environment, first elaborated the author ‘s interpretation on the internal control environment ; secondly, comparing the internal control environment on the economic environment, law environment, political environment, technology environment; finally, take some suggestions to improve the internal control environment With the different internal control environment, the internal control of the enterprise also has a different performance. The state has the responsibility of improving internal control environment , at the same time it will also establish a sound internal control.
Key words: Internal control environment; China; America；economic environment

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