Effectiveness Of Internal Control And The Learning Organization Building

In recent years, the research of learning organization construction and the internal control are an emerging subject in our country. On the one hand, the internal control is the internal mechanism of self-regulating and self-restricting in the enterprise manufacturing and business activities, which is the central of the neural system of an enterprise. The effective internal control is the key factor to the success of an enterprise. On the other hand, some enterprises who have succeeded in building a learning organization have gained very good performances. Therefore, In order to improve the valid of internal control, the company should combine internal control and learning organization establishment together. In this research, we will take a critical look of correlative linkage between them.The author takes "Dimensions of Learning Organization Questionnaire" as the research tool to assess the following assumption: 1.There exists the correlative linkage between internal control validity and learning organization construction. 2. The internal control validity has excerted a positive effect on the each scale of learning organization. The targeted companies of this research can be divided as following areas: industry, finance, family electrical and service. Sample total 119, in which industry 46, financial 26, service 12, family electrical 35. We use SPSS as statistic tool to process all these data in this research. It can be concluded as follows:Firstly, internal control validity highly correlates to the learning organization; Secondly, each scale involved in the learning organization is positive to the internal control validity.