动点电子科技的企业文化对内部控制的影响.docVIP

PAGE PAGE 17 摘 要 企业文化被誉为“企业管理之魂”，任何企业在内部控制的建设当中，都离不开企业文化的渲染。企业管理效率的提高同样需要有完善的企业文化作为支撑。但是企业文化的作用在企业管理中常常被管理者忽视，造成了许多不可挽回的损失。类似于企业文化缺失出现问题的案例还在持续发生，人们一直将研究的重点放在内部控制问题的研究上，却很少对企业文化的建设重视。在COSO提出的内部控制相关概念中，内部控制包含了五个要素，企业文化被划分为内部控制当中的控制环境的一个要素，它不同于企业经营中所制定的严苛规章制度，企业文化是一种“软”制度，是企业管理者经营理念和员工思想、价值观的体现。 为了探究企业文化对内部控制的影响，本文以动点电子科技公司为例。首先阐述企业文化和内部控制的相关概念，然后结合动点电子科技的企业文化现状，以企业文化四个维度为切入点，探究分析企业文化对内部控制的影响，最后从企业文化四个维度提出优化企业文化的建议。通过本文的研究，期望为优化动点电子科技公司的企业文化建设提供有效的建议。 关键词：企业文化；内部控制；动点电子科技 Abstract Enterprise culture is known as the soul of enterprise management, and any enterprise can not be separated from the rendering of enterprise culture in the construction of internal control. The improvement of enterprise management efficiency also needs to be supported by a perfect enterprise culture. However, the role of enterprise culture is often ignored by managers in enterprise management, resulting in many irreparable losses. Cases like the lack of corporate culture continue to occur. People have always focused on the study of internal control issues, but little attention has been paid to the construction of corporate culture. In the concept of internal control related to COSO, internal control contains five elements. The corporate culture is divided into an element of the control environment in internal control. It is different from the stringent regulations established in the business operation. The enterprise culture is a kind of soft system, which is the embodiment of the management philosophy of the enterprise manager and the thoughts and values of the employees. In order to explore the impact of corporate culture on internal control, this paper takes the example of Dongdian Electronic Technology Company. Firstly, it expounds the concept of enterprise culture and internal control, and then combines the current situation of enterprise culture in Dongdian Electronic Technology, and uses the four dimensions of corporate culture as an entry point to explore and analyze the impac