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。
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.
出处
《安徽工业大学学报（社会科学版）》
2011年第5期31-33,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
企业文化
内部控制
控制环境
enterprise culture
internal control
control environment
