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内部控制环境是企业内部控制的基础性要素,而控制环境的优化和完善是企业内部控制的关键环节。企业文化作为内部控制环境的重要组成部分,对企业的日常经营管理和企业长期发展战略目标的达成具有重要的影响。本文基于企业文化对于内部控制的作用作出分析,就企业文化的建立和内部控制的改进措施提出个人的看法。
The internal control environment is the basic element of internal control of an enterprise. The optimization and improvement of the control environment are the key links in the internal control of an enterprise. Corporate culture, as an important part of the internal control environment, has an important influence on the daily operation and management of enterprises and the achievement of the long-term strategic goals of the enterprise. Based on the analysis of corporate culture’s effect on internal control, this article gives a personal view on the establishment of corporate culture and the improvement of internal control.