An Empirical Study Of The Influence Of Corporate Culture Factors On Internal Control

With the further speeding up of global economic integration and informationization,therefore,development environment of the companies becomes more and more complicated and operation risks also become much bigger.Facing such volatile operation environment,companies should resort to internal control to survive and develop,circumvent risks,create and maintain their own values.The quality of internal control directly influences the operation and development of enterprises,especially for large-scale enterprises in that it may influence the development of national economy.Internal control has become the base for the enterprises’ healthy and sustainable development,an important standard for public review,a protection from fraud and risks,and a gate pass to step into capital and securities market.Internal control is influenced,directly or indirectly,by many factors in the establishment and execution of the system,among which corporate culture is of great importance.The thesis’s main purpose is to how internal control is influenced by corporate culture and whether the characteristics of top management team have adjusting function to the relation between internal control and corporate culture.The thesis has analyzed the obtained data through empirical research methods,such as questionnaire and interview,and statistical software,and then reached some conclusions.First of all,bring up the hypothesis of corporate culture’s influence on internal control,and the characteristics of top management team’s adjusting function to the relation between internal control and corporate culture through document analysis and interpretation of relevant theories.According to hypotheses,use corporate cultural norm,including management factor,mission and vision factor,innovative development factor,popular culture factor,social responsibility factor,market orientation factor,as research variables,characteristics of top management team as regulating variable,internal control result as result variable to construct the research model.By reference to domestic and foreign scholars’ combination of questionnaire measurement scale and semi-open interview,the research’s questionnaire is compiled to collect data of domestic large-scale port and shipping logistics enterprises.During empirical research,pretest and formal data analysis are used to conduct data treatment to fully purify the test,so as to ensure its reliability and efficiency.Verify the proposed hypotheses through multiple regression analysis,and then reach the conclusion.According to relevant data analysis,there is a positive correlation between corporate culture factors and internal control of port and shipping logistics enterprises in general,but there is a big difference about the influence and direction of corporate culture’s each factor on internal control.When the formal internal control system is invalid,corporate culture is responsible for the operation of the whole enterprise.If internal control system is able to be based on good corporate culture,then it can be effectively executed in practice to improve the effect of enterprise management.The characteristics of top management team’s adjusting function on the relation between internal control and corporate culture is proved to be true,which shows democratic and dictatorial management characteristics have influence on the relation between corporate culture and internal control.Therefore,it is possible to change the relation between corporate culture and internal control by changing the management method of top management team.It also serves as a reminder that while improving internal control with corporate culture,enterprises should also fully consider the influence of the characteristics of top management team.Finally,the limitation of the research is pointed out to provide some suggestions on future research.