The Research On Enterprise Culture And Internal Accounting Control

The internal accounting control system is the prerequisite that guarantees enterprises run well and be managed efficiently. To set up and perfect the internal accounting control and to improve the efficiency of the internal accounting control are the important measures for an enterprise to enhance its management and business efficiency. Enterprise culture is one of the most important accounting control environments, which always affect their employees on their thinking and action styles. Enterprise culture can improve the professional ethics and professional knowledge of the employees, and can also reinforce the enterprise in the competition. Good enterprise culture circumstance can provide a humanism condition for the establishment and enforcement of internal accounting control system. Meanwhile, enterprise culture can be used for the establishment of internal accounting control system as reference. Internal control and enterprise culture are the mutual advance and motive force. To keep the effectiveness of internal control depends on the support of enterprise culture, and good enterprise culture circumstance ensures the enforcement of internal control system. To contrive and complete the internal accounting control system from the point of view of the function of enterprise culture has great significance.The first part and second part of the paper adequately analyze the present research condition of enterprise culture and internal accounting control system and the theoretic of modern internal control. Begin with the research of theoretic of modern control, then educe the theoretic of modern internal control, and then analyze the theoretic of internal accounting control and control environment. The third part of the paper discusses the function and connotation of enterprise culture. In the forth part of the paper it discusses the relationship between enterprise culture and internal accounting control, which is the focal point and difficult point and the innovation of the paper. In the fifth part of the paper, it researches the problems of internal accounting control due to lacking of enterprise culture, such as, the ineffective selection system of personnel quality, the education of accounting professional ethics need to reinforce, the lack of encouragement system and evaluation basis, ect. And then in the sixth part of the paper, it designs the internal accounting control system in a perfect way, which according to the function and the connotation of enterprise culture. The internal accounting control system include the education system of personnel quality, the education of honesty and sincerity, encouragement institution, authorization control institution, the system of corporate government structure, management auditing and the institution of responsibility investigate and punishment.