Research On The Influence Of Enterprise Culture On Enterprise Internal Control

Enterprise internal control is the enterprise through the establishment of related system to enterprise’s production, sales, management of various factors, such as a comprehensive specification management, risk control in order to achieve the production and operation of an enterprise, ensuring the enterprise information the purpose of real and effective. It is essentially a management, enterprise internal control effectively to improve the level of corporate profits, implement enterprise development strategy is of great significance. But internal control system just provides a code of conduct, the internal control behavior does not necessarily follow the code of conduct, the final result depends on the actual control behavior itself. It is not hard to see from past experiences, the system has a failure, and when the system fails, the enterprise management is the enterprise culture. Any system there is a certain amount of loopholes, and in the internal control system failure, the internal control of enterprise culture will be the last line of defense.This paper argues that only in the enterprise culture under the background of analysis to find the root of the problem of internal control. Although at present our country enterprise culture construction started to gradually be taken seriously but is still in the immature stage, most of the enterprise culture in enterprise management plays a substantial meaning within the internal control system can’t into staff aware behavior, system become a mere formality. Therefore, this article attempts from the analysis of the relationship between internal control system and enterprise culture, discusses how to perfect the internal control based on the enterprise culture. The paper mainly divides into five parts: The first part expounds the enterprise culture as the internal control research Angle of view of the background and significance of topics, reviews the domestic and foreign about the enterprise culture and internal control research of the literature and review them. The second part analysis summarizes the internal control and the related theories of enterprise culture foundation, respectively analyzes the connotation and characteristics of both, and further through its content and features into their relevance and corporate culture’s influence on the internal control. The third part is based on enterprise culture Angle analysis of the present status of the internal control operation in China. This part from the five elements of internal control to analysis about the present situation of internal control.The fourth part through choosing Watson machinery co., LTD., as the study case, analysis in enterprise culture under the influence of the enterprise internal control present situation, and points out its existing problems from the five elements of internal control analysis.The fifth part is based on corporate culture puts forward ideas and Suggestions to perfect the internal control. Through on the part of the specific circumstances of the case analysis to cases of rise to widespread application, from the perspective of enterprise culture to the five elements of internal control respectively targeted Suggestions, so as to offer some Suggestions to improve the modern enterprise internal control in China, in a cultural path to realize the innovation and improvement of the internal control.