Study, Based On The Corporate Culture From The Perspective Of The Internal Control Environment

Internal control environment is the basis for the role of internal control. in the system of internal control framework, the framework concept stresses people play a key role in internal control, the staff quality determine the effect of internal control and internal control environment. While, corporate culture plays an important role on the staff quality and internal control environment. Corporate culture as a management system is always running in a certain environment. Both advanced philosophy of the company and excellent management model on the basis of good and strong culture. Strengthen the corporate culture is the necessary conditions of optimize the internal control environment and is also an important means to ensure the internal control system. Therefore, from the perspective of corporate culture, do deeper research in the elements of the internal control environment is very important and necessary.Firstly, combine with a lot of theory, the process of development and many researches of scholars, this essay concludes the contents of the internal control environment and corporate culture, which is the important support for the next term of studies. Secondly, define the concept of corporate culture and internal control environment, on the basis of the contents of corporate culture and internal control environment, analysis of the current situation and the relations between internal control environment and corporate culture with the viewpoints of system theory. Thirdly, sum up the experience in internal control environment of the Haier Group. Finally, propose recommendations of the internal control environment under the perspective of improving corporate culture. Point out that the development of enterprises is a dynamic process, experience infancy phase, growing phase, maturity phase and decline phase. For the different characteristics of the different phase, we should focus on different elements of the internal control environment.