| The construction of internal control needs both system and people. With theimprovement of internal control system, it is necessary to study the cultural soil ofinternal control construction in which internal controls live from the view of people.Corporate culture, as the cultural soil of internal control production, has a profoundimpact on internal control. In past years, many researchers conduct normativeresearches to these problem and put forward lots of improve proposals, less researchersconduct empirical researches. Therefore, this thesis study corporate culture influences tointernal control effectiveness by empirical method.This thesis gives out the definition and measure methods of corporate culture andinternal control effectiveness, and then builds up the research hypothesis based on thesummarized relevant researches. Then combined Denison’s corporate culture modelwith internal control goals made by the Committee of Sponsoring Organizations of theTreadway Commission, using Likert scale method, transforms qualitative problem intoquantitative problems in questionnaire; after that, does small-scale surveys many times,modifies structure and contents of the questionnaires according to the questionnaire dataanalysis results, making validity analysis, principal component analysis and reliabilityanalysis meet the demand of further study; finally, large-scale questionnaire survey,using correlation analysis and multiple regression analysis, by analysis of large-scalequestionnaire survey data were collected for analysis, determine the enterprise culturehas what effect on internal control effectiveness.This paper shows that the relationship between corporate goals consciousness andinternal control operation objectives is significantly positive correlation; the onebetween team consciousness and internal control report objectives is significantlypositive correlation; senses of working participation and internal control implementationeffects, operation objectives and report objectives are all positive correlation; stafflearning consciousness and operation objectives are significantly positive related;corporate core values and internal control compliance goals are significantly positivecorrelated.Through empirical researches, it is easy to see that corporate culture in Chin hassignificantly positive correlation with internal control effectiveness. Therefore,strengthen construction of company culture can effectively improve enterprise internalcontrol effectiveness. According to the research conclusion, companies can strengthen corporate culture and improve internal control effectiveness from the following aspects:cultivate employee’s sense of ownership, enhance employee’s work participatingconsciousness; make clear corporate goals, train employee’s goals consciousness; payattention to corporation, set up staff’s team consciousness; helping staff grow togetherwith their company, cultivate their learning awareness; enhance employee’s abilities ofknowing black from white, build up correct core values; emphasize risk consciousness,make an all staff internal control culture. |
