浅议企业文化对企业内部控制有效性的影响

本文分析企业文化对企业内部控制有效性的影响。从内部控制体系有效运行出发,对企业文化与企业内部控制的关系进行分析,指出企业文化是企业内控体系必不可少的组成部分,直接影响内部控制的有效性。最后,分析并探讨内控文化的创建途径。

Analysis on Influence of Corporation Culture against Validity of Internal Control

This article analyzed the influence of corporation culture against the validity of internal control system.Based on effective performance of internal control system,we clear point of view about the relationship between corporation culture and internal control,and indicate that corporation culture is necessary to internal control system,and influence the validity of internal control system directly.Finally,we point out the way to build the culture of internal control.