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内部控制成为21世纪企业财会领域的热门课题,而内部控制环境又是内部控制发挥作用的基础,没有一个有效的控制环境,不可能形成有效的内部控制结果。本文通过分析内部控制环境中的企业文化及其影响,从企业文化的角度分析我国内部控制环境存在的问题,提出企业内部控制应当建立在统一的道德规范的基础上,强调沟通和交流,消除管理者和被管理者之间的隔阂,规避障碍,强调全员的主动性和创造性,形成真正意义上的团队企业文化。
Internal control has become a hot topic in the field of corporate finance and accounting in the 21st century. Internal control environment is the basis of internal control. Without an effective control environment, effective internal control can not be formed. By analyzing the corporate culture and its influence in the internal control environment, this article analyzes the existing problems in our internal control environment from the perspective of the corporate culture, and puts forward that the internal control of the enterprise should be based on the unified ethics, emphasizing communication and exchange, eliminating management And the barriers between managers, to avoid obstacles, emphasizing the initiative and creativity of all staff to form a true sense of the team corporate culture.