| 基于企业文化视角的内部控制环境优化 |
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| 引用本文： | 沈维成,周维建.基于企业文化视角的内部控制环境优化[J].安徽工业大学学报(社会科学版),2011,28(5):31-33. |
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| 作者姓名： | 沈维成 周维建 |
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| 作者单位： | 1. 安徽工业大学管理学院,安徽马鞍山,243002
2. 奇瑞汽车股份有限公司财务总部,安徽芜湖,241006 |
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| 摘 要： | 企业内部控制的有效运行离不开控制环境的支撑,而企业文化的培育又是控制环境的主要因素。加强企业文化建设可以塑造企业的控制环境,为企业的健康发展提供良好的环境氛围。
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| 关 键 词： | 企业文化 内部控制 控制环境 |
On the Optimization of the Internal Control Environment on the Perspective of Enterprise Culture |
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| Authors: | SHEN Wei-cheng ZHOU Wei-jian |
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| Institution: | 1.School of Management,AHUT,Ma’anshan 243002,Anhui,China;2.General Financial Department,Chery Automobile Co.Ltd,Wuhu 241006,Anhui,China) |
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| Abstract: | The efficeint operation of the internal control in an enterprise cannot be done without the support of the control environment while the cultivation of its culture is the key factor to the control environment.If its cultural construction strengthened,it is easy to shape its control environment and create a good environmental atmosphere for its healthy development. |
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| Keywords: | enterprise culture internal control control environment |
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