中文摘要：

纵观古今中外企业成功与失败的案例，很多与企业内部控制环境好坏密切相关。探究什么样的内部环境才足以诠释这些成功或失败者的共性与奥秘所在仍然是摆在我们面前的重要课题。本文从内部控制的内在规律出发，在综合分析前人已有研究成果及古今企业内部控制实践的成效与局限的基础上．论证并得出了内部控制的最佳“土壤”应为和谐内部控制环境，而和谐内部控制环境的核心应是以人为本的重要观点与结论，并进而依据“人本和谐”的内部控制环境特征与现实的反差，论述了企业构建这一“最佳”环境的重点突破的领域与方向。

英文摘要：

By looking through the successful and failing operating cases of enterprises at all times and in all countries, it is proved that the quality of internal control environment is the key factor to determine the successes or failures of the enterprises. Exploring what kind of internal control environment can explain the similarities and secrets of the successes and failures is still an important issue for further research. This paper starts from looking at the inherent regular pattern of internal control and discusses what is the best basement for a good internal by analyzing existing studying achievements and probing the effectiveness and limitations of internal control practices. Then the paper comes to a conclusion that a harmonious internal control environment is the best basement of internal control and the core of harmonious internal control lies in people-oriented atmosphere. Finally, according to the contrast between people-oriented harmony internal control＇ s features and the reality, the paper talks about the enterprises structure which is the ＂bottleneck＂ and ＂crux＂ of the best environment nowadays as well as the territory and direction where a breakthrough should be made into.