Research On Multi-National Organization Culture And Internal Control Environment

This research mainly discuss about how the organization culture and its internal control environment influence the internal control of the enterprise. In recent years, China became the second large global economical market after the economic reform. Transnational enterprise invested in China unceasingly, the organization scale expands, the business tended to be internationalization, multiple-angle, network. In order to guarantees the management achievements when facing to the environmental trend, the internal control might provide a powerful guarantee for the enterprise, completed the internal control and investigation, it could strengthen the competitive power of enterprise in order to achieve the profit goal.The internal control not only molding organization culture and affecting the consciousness control of staff, but also philosophy of the board of directors and management as well as management style. The top management and organization culture can affect the behavior of staff in the company. From the effect of the internal control environment which promulgated the existing problem of internal control environment. The internal control environment is the engine which developing the enterprise. The quality of internal control environment, directly affects the implementation of internal control in the organization. This article explained how these essential factors influence the implementation of internal control and pointed out the weakness of present controls environment and improvement advice in the organization. Finally, we analyzed the main reason of the problem and proposed the optimization internal control environment countermeasure.This paper altogether divided into five chapters, besides the introduction and the conclusion, in view of this research motive and the goal, the limit and the construction. Moreover, we carried on the elaboration discussion on the literature of organization culture and internal control. Finally this research provides the synthesis view and suggestion plan for future reference.