摘要:随着经济改革的不断深入，民营企业已经进入了一个快速发展的时期，它已成为我国国民经济的不容小觑的力量。重庆市在这样的大环境下，民营企业也在不断地壮大。然而，由于民营企业规模的不断扩大，日益复杂的组织结构，所以，内部管理上的问题也日益暴露出来。这些问题主要是由于民营企业内部控制制度不健全和不完善。而内部控制环境作为内部控制的基础，如果有重大缺陷，企业的内部控制制度即使再完善也难以有效的实施。

　　　在竞争日益激烈的市场环境，加强内部控制，优化资源配置，提高经济效率，改善内部控制环境已成为企业提高管理水平，实现可持续发展的重要途径。本文通过调查问卷的形式对重庆市的民营企业进行了调查，从内部控制环境的构成要素入手，发觉重庆市民营企业目前在内部控制环境上存在的问题以及缺陷，结合重庆市民营企业的实际情况,提出完善民营企业内部控制环境的思路。

关键词：民营企业 内部控制 内部控制环境

ABSTRACT:With the deepening of economic reform, private enterprises have entered a period of rapid development; it has become our national economy to be reckoned with. Chongqing Municipality in such an environment, the private enterprises are constantly growing. However, due to the constant expansion of private enterprises, increasingly complex organizational structure, and internal management problems are also increasingly exposed. These problems are mainly due to private enterprise internal control system is not perfect and imperfect. The internal control environment as a basis for internal control, if there are significant deficiencies, the company's internal control system even if it is difficult to improve effective implementation.

　　　In an increasingly competitive market environment, strengthen internal control, optimize resource allocation, increase economic efficiency and improve the internal control environment has become a business to improve management, an important way to achieve sustainable development. In this paper, the questionnaire form of private enterprises in Chongqing conducted a survey from the constituent elements of the internal control environment to start, I found that private enterprises in Chongqing Municipality is currently in the internal control environment problems and shortcomings, combined with private enterprises in Chongqing, the actual situation, put forward a sound internal control environment of private enterprise ideas.

Keywords：private enterprise；internal control；internal control environment