控制环境是指对建立、加强或削弱特定政策、程序及其效率产生影响的各种因素。控制环境不但直接影响内部控制的建立,还直接决定到内部控制实施的效果,影响到内部控制目标的实现。所以,要加强和完善内部控制,首先应优化控制环境。 The control environment refers to various factors that affect the establishment, strengthening or weakening of specific policies, procedures and their effectiveness. The control environment not only directly affects the establishment of internal control, but also directly determines the effect of implementation of internal control and affects the realization of internal control objectives. Therefore, to strengthen and improve internal control, we must first optimize the control environment.