Environment control is an important part of inner control framework and is developing with the deepening research and practice on inner control and is put forward based on sufficient understand- ing of inner control limitation.Control environment theory research mainly includes scope,factors, role and interactive relationship between people and institution of environment control.Emphasizing control environment theory re(?)earch is of important significance to renewing inner control ideas,for- matting inner control standard and enhancing inner control construction from environment control.