Internal control environment is the

Internal control environment is the basis of enterprise development, which directly affects the implementation, efficiency and effectiveness of enterprise internal control as well as the specific measures taken; it can effectively improve the understanding of enterprise internal control system. Enterprises must attach great importance to the establishment and improvement of internal control environment to promote the development of other factors. First of all, establish a correct sense of internal control. The development history of small and medium-sized enterprises is relatively short, it is difficult to establish a good corporate culture, and the system construction is relatively backward. As a result, there are contradictions between owners and managers, and between managers and ordinary employees. The relationship between owners and ordinary employees is increasingly obvious. In addition, the enterprise is small in scale, the relevant work procedures are not strict, the organizational structure is unreasonable, and the division of labor is not clear. As a result, enterprises "cannot think and play a role in one place", which greatly consumes the only resources of enterprises and is not conducive to the operation and development of enterprises. First of all, from the top level of the enterprise, let the top level establish advanced internal control awareness, and then from top to bottom, deep into the hearts of every employee, so as to form a good internal control culture atmosphere;