企业文化对内部控制有效性影响的实证研究——基于丹尼森企业文化模型的问卷调查

The Empirical Research on Available Influence of Internal Controls Toward Enterprise Culture:A Questionnaire Investigation Based on the Model of Denison Enterprise Cultur

以丹尼森企业文化模型和中国企业文化为基础,通过问卷调查,研究企业文化对内部控制有效性的影响。研究表明中国内部控制有效性与积极向上的企业文化显著正相关。其中,内部控制经营目标的实现程度受员工对企业目标认同意识、参与意识和学习意识的影响;报告目标实现程度受员工的团队意识和参与意识的影响;合规目标实现程度受员工对企业核心价值观认同的影响。

In this paper, we analyse the components of enterprise culture and estimate the change of enterprise culture＇ s element with reference of the model of Denison enterprise culture and Chinese enterprise culture. We set up the research on available influence of enterprise culture toward internal controls by processing the questionnaire investigation. Researches show that the available influence of internal controls is positively correlated with enter- prise culture significantly in China. The implementation of operation＇ s goal was achieved based on the personnel＇ s approval of enterprise＇ s goal, work participation.and the learning attitude. The implementation of report＇ s goal is affected by personnel＇ s team working spirit and the work participation. The implementation of compliance＇ s goal isinfluenced by personnel＇ s approval of corporate values.