CAJ | 학술논문

企业内部环境是内部控制的基础，对企业的整体目标、企业内部控制和其他组成要素的运作产生重大影响。在内部环境视角下，以某C上市公司为例，分析其内部环境建设存在的问题，进而提出相应的解决措施，唤起上市公司对自身内部环境建设的重视，并为实践提供更多可操作的指南。
기업내부배경시내부공제적기출，대기업적정체목표、기업내부공제화기타조성요소적운작산생중대영향。재내부배경시각하，이모C상시공사위례，분석기내부배경건설존재적문제，진이제출상응적해결조시，환기상시공사대자신내부배경건설적중시，병위실천제공경다가조작적지남。
From the perspective of internal environment,the paper taking a C listed corporation as an example,analyzes existing prob-lems in the construction of the internal environment,and puts forward corresponding measures. The aim is to arouse listed companies paying attention to the internal environment construction,and provide more operational guidance for the practice.