Research On Enterprise Internal Control From The Perspective Of Culture

With the advancement of globalization, in order to better integrate into theinternational environment, also need to promote the healthy development of enterprises,since2008, our country is speeding up the pace of the system of internal control. Theinternal control problems in our country for nearly10years of time, has become a hottopic of the academic and practical circles. But, in the internal control framework, thefactors influencing the effect of internal control design and implementation of culturalstudies has some deficiencies: first, based on the cultural perspective of internal controlresearch is relatively small. Second, culture refers to the enterprise culture in theresearch literature, paid little attention to the national culture’s influence on theenterprise internal control, and at the same time from two aspects: the research is morerare. Through to our country internal control culture Angle of view of the relatedresearch of comb, can be found in the very great degree of internal control is veryimportant cultural element is ignored, or didn’t get the attention they deserve, make theinternal control of the actual effect is reduced greatly. Therefore, from the level ofnational culture and corporate culture research cultural perspective of enterpriseinternal control construction has the urgency and realistic significance.This article from the internal control of expansion and connotation of each layerof culture, using standard research method and comparative analysis method studiedthe culture mechanism of internal control. First of all, to stand in the perspective ofnational culture, through the day, and the cultural characteristics of the two countriesand two countries the comparison of enterprise internal control, find out the differences,and from the perspective of the national culture and its causes; Secondly, analysis therelationship between enterprise culture and internal control, corporate culture impacton internal control elements and implementation results. Third, based on theperspective of cultural analysis of the problems of internal control, internal control inChina special external environment and internal environment, risk assessment, control activities, information and communication, internal supervision and so on six aspectsanalysis problems of internal control. Fourth, starting from the basic characteristics ofChinese culture, the national level, enterprise level and individual level to perfect theinternal control measures: countries should strengthen internal control specification ofgovernment-led and guidance, the enterprise must strengthen the internal control ofenterprise culture of osmosis, under control of the individual must strengthen the moralself-discipline, individual self-discipline is a kind of limitations of the stagnation of thesystem control and remedy. Multi-pronged, in order to realize the maximization ofenterprise internal control overall execution.