Research On The Implementation Difficulties Of "Enterprise Internal Control Application Guide No.5—Corporate Culture"

In recent years,more and more domestic enterprises are aware of the status of internal control in the management and development of enterprises.It can optimize the operation and management mechanism.On the road of national economic system reform,theories and practice experience about internal control are getting more and more rich.In the process of building internal control system,corporate culture occupies a very important position.However,it is rarely mentioned in the whole development process of the system.This situation would have a negative effect on the internal control system.In recent years,a series of internal control failure case occurs.It seems like due to the problem of finance,audit,etc on the surface,but when probe into these cases we will find that the occurrence of these cases is inextricably linked with the lack of corporate culture.Excellent corporate culture is a kind of soft power in enterprises.It is the enterprise's "invisible system",can affect the realization of internal control and business long-term development goals.Internal environment is the basis of internal control,corporate culture is the root of the internal environment.If there is problem in the corporate culture,it will be difficult to achieve the control objectives and bring losses to the enterprise because of the lack of control culture and basis,no matter how perfect the internal control system is designed.Excellent corporate culture is often able to lead and support the long exist of enterprises,the lack of excellent corporate culture will eventually annihilate in the market competition.The five ministries and commissions of our country have released a "the NO.5 enterprise internal control application guide-corporate culture" to guide the contribution of enterprise's internal control culture.Due to the influence of internal and external environment,it has not been well implemented.Therefore,this article selected to research the implementation difficulties of the guidelines,hope that this paper can promote the effective implementation of the No.5 application guide,help enterprises build good corporate culture,control the risk in the business operation and realize the control objectives and long-term development goals.This paper reviews the research status of corporate culture and internal control at home and abroad firstly.Secondly,the paper analyzes and clarifies the difficulties in the implementation about corporate culture application guide,and then analyzes the internal and external factors,mainly focusing on the traditional culture,organizational structure,human resources policy and others,which cause the difficulties.And then,according to the analysis in internal and external causes,the paper puts forward some suggestions for the effective implementation of the No.5 application guide.Finally,combining with the case of Huawei's corporate culture,confirm the previous theoretical analysis.And then draw inspirations from the case analysis,hoping to offer some reference to other enterprises to help them overcome the difficulties of the implementation of No.5 application guidelines,strengthen the construction of corporate culture.So as to optimize the internal environment,improve the effectiveness of internal control and achieve enterprise goals.