摘要
本文从内部控制环境及其评价的视角,对目前的企业文化与内部控制相关研究进行了梳理,进而分析了企业文化是内部控制环境的基础、是内部控制的基础、是内部控制可持续发展的基础,最终得出,企业文化是内部控制灵魂的结论,从而为我国企业内部控制的有效实施和持续改进提供相应的参考。
Looking from the In view of internal control environment and its evaluation,this paper reviewedreviews the current research on corporate culture and internal control,and then mademakes an analysis based on the fact that corporate culture is the basiscore of internal control,its environment,internal control itself and its sustainable development.It finally reached the conclusionConcluding that corporate culture is the soul of internal control,which providedthe paper provides relevant reference to the effective application and continuous improvement of corporate internal control in the country..
出处
《中国注册会计师》
北大核心
2011年第11期96-99,2,共4页
The Chinese Certified Public Accountant
