文章基本信息

标题：The Study on Relationship Between Internal Control and Enterprise Culture—based on Corporate Governance Mechanism
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作者：Lu XU ; Wenchang LI
期刊名称：International Business and Management
印刷版ISSN：1923-841X
电子版ISSN：1923-8428
出版年度：2015
卷号：10
期号：1
页码：82-87
DOI：10.3968/6385
语种：English
出版社：Canadian Research & Development Center of Sciences and Cultures
摘要：In recent years, the concept of internal control has become the highly concern of theory and practice fields, and plenty of scholars have made studies concerning that subject from various perspectives or adopting different methods. In this paper, it firstly introduces the idea of corporate governance mechanism on basis of humanistic perspective, i.e. the enterprise culture; then it probes into the coupling foundation of internal control and enterprise culture as well as the interaction relationship between the two factors; besides, by means of the analysis on practical case of Jiangsu Yueda Group Co., Ltd., it eventually draws the conclusion that sustainable development of enterprises could be realized by integration of internal control and enterprise culture. Key words: Internal control; Enterprises culture; Relationship
其他摘要：In recent years, the concept of internal control has become the highly concern of theory and practice fields, and plenty of scholars have made studies concerning that subject from various perspectives or adopting different methods. In this paper, it firstly introduces the idea of corporate governance mechanism on basis of humanistic perspective, i.e. the enterprise culture; then it probes into the coupling foundation of internal control and enterprise culture as well as the interaction relationship between the two factors; besides, by means of the analysis on practical case of Jiangsu Yueda Group Co., Ltd., it eventually draws the conclusion that sustainable development of enterprises could be realized by integration of internal control and enterprise culture. Key words: Internal control; Enterprises culture; Relationship
关键词：Internal control;Enterprises culture;Relationship