论文部分内容阅读
内部控制质量和很多因素相关,甚少有文献从文化背景方面进行考察。本文从中国文化遵从惯性的视角分析了其对内部控制质量的弱化效应,并从内部控制环境、运行和评价方面进行了初步探讨,在此基础上提出建议和应对措施。正确地认识文化遵从惯性现象,有助于企业更好地发挥内部控制的作用。
The quality of internal control is related to many factors. Few studies have examined the cultural background. Based on the inertia of Chinese culture, this article analyzes its weakening effect on the quality of internal control, and makes a preliminary discussion on the internal control environment, operation and evaluation. Based on this, it puts forward suggestions and countermeasures. Correct understanding of cultural inertia can help enterprises play a better role in internal control.