Private Enterprise Culture Construction And Implementation Of Internal Control Effectiveness Correlation

Internal control system is an enterprise management activities by the company board of directors, supervisors, managers and staff jointly implemented, target companies to implement internal control system is based on standardized operation of enterprises, the report provides complete financial information, to ensure the security of corporate assets, thereby improving operational efficiency and effectiveness of enterprises, promote the realization of corporate goals. The quality of the visible effects of the implementation of internal controls directly affects the success of enterprise management, enterprise risk management range and the ability to increase the economic efficiency of enterprises. However, only companies operating on the basis of norms, companies can promote the development of science in order to gradually achieve business goals, standardized operation of enterprises rely on good internal control system, the scientific development of enterprises is dependent on good corporate culture. Therefore, companies achieve business goals in the process, establish an internal control system, implementation and corporate culture to establish and perfect a close relationship. With the expansion of the scale of private enterprises, china’s enterprises began to focus on building their own corporate culture, motivate staff enthusiasm for its use of "soft constraints" normative work of the staff, and improving the cohesion of the enterprise creates a good brand benefits. In recent years, the development of private enterprises, the issues of private enterprise managers are increasingly concerned about how to regulate in order to achieve effective business enterprise value added. China’s private enterprises to implement internal control system started late, but after years of practice, a growing number of private enterprises recognize that internal controls to withstand market risks, the scientific management of enterprises has made a great contribution. For the results of the implementation of internal controls and corporate internal environments have a great relationship, and the corporate culture is an important part of the internal control environment, so research the relationship between corporate culture and internal control has a very important significance.Based on the available relevant literature, taking the overall framework of the COSO internal control theory, the use of questionnaires and methods of empirical research, The main study of the implementation of the corporate culture and internal control feature correlation; Corporate culture and internal control effectiveness of the implementation of relevance; Implementation of internal control features and effectiveness of the implementation of internal control correlation; Using SPSS linear regression method, the establishment of internal control implementation effect as the dependent variable, with the corporate culture of various factors as independent variables in the regression model, determine the corporate culture of various factors have different effects on the implementation of internal control effectiveness; Finally, from the perspective of the corporate culture suggestions implementation of internal controls. In the last part of the article presents conclusions of this study, internal control and innovative business enterprises, organizational climate openness and entrepreneurship showed a positive correlation, but internal control and clear division level degree, cohesion showed a negative correlation. But on the whole corporate culture of internal control has a positive correlation. Innovation of this paper is mainly manifested in two aspects:First, the article on the innovative design of the questionnaire and analyze the results of the questionnaire; Second, the perspective of empirical analysis, corporate culture, the influence of various factors on the implementation of internal controls, ensure the reliability of conclusions.