内部控制与企业文化的耦合性分析

Analysis of Coupling of Internal Control and Enterprise Culture

内部控制与企业文化之间存在着耦合关系。文章从二者的共性出发分析了该耦合关系存在的基础,并进一步从"企业文化影响内部控制的有效性"和"内部控制有利于企业文化的优化"两个方面分析探讨了二者的耦合关系。

There is a coupling relationship between internal control and enterprise cuhure. Starting with the universals of the two, the article analyses the foundation for such coupling relationship, and probes into the coupling relationship of the two from the following two aspects： enterprise culture effectively influences the internal control, and internal control helps the optimization of enterprise culture.