Analysis And Improvement Of Internal Control Based On The Influence Of Culture

Internal control of any enterprise survival are inseparable from their land-corporate culture,excellent internal controls that render the role of corporate culture is inseparable from improvingour internal control environment to take full account of China’s traditional culture and enterprisestatus, and then realize the localization of internal control systems. In view of this, the paper firstdescribes the corporate culture and internal control literature and its commentary, and secondly,summarizes the theoretical basis of internal controls and corporate culture, from a culturalperspective after the stage of internal controls that exist in the enterprise problem, and then putforward a sound from a culture of innovation, integrity and harmonious cultural perspective cultureof internal control system, and make specific recommendations to improve internal controls fiveelements from a cultural perspective, improve the control environment, to create a comprehensiverisk assessment, control activities to establish a good, strengthen exchanges and communication ofinformation, strengthening the independence of the internal oversight. Contribute to theimplementation of good corporate culture and internal control system to establish an internal controlsystem, through this study, it is desirable to provide an effective reference for the optimization ofthe internal control system, internal control development of China’s enterprises to inject newvitality, in addition, the paper through the large state-owned coal Huozhou coal corporate cultureanalysis, lessons learned, hoping to provide some " positive energy " for the province coalenterprise internal control construction.