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内部控制有效性是指内部控制制度为其目标实现提供的保证程度。本文以山东省各地区及省外300家公司为样本,用实证方法研究企业软文化对内部控制有效性的影响。研究发现:企业的价值使命是影响内部控制有效性三个衡量指标(经营性目标、报告性目标和合规性目标)的共同因素。它对企业内部控制有效性有显著的正相关影响。团队精神、以人为本、员工认同感分别对报告性目标和经营性目标有显著的正相关影响。
The effectiveness of internal control refers to the degree of assurance provided by the internal control system for the achievement of its objectives. Based on the sample of 300 companies from all regions and provinces in Shandong Province, this paper studies the impact of corporate soft culture on the effectiveness of internal control by using empirical methods. The study found that the value mission of the enterprise is a common factor that affects the three measures of internal control effectiveness (operational objectives, reporting objectives and compliance objectives). It has a significant positive impact on the effectiveness of internal control. Team spirit, people-oriented and employee identity have significant positive correlation with reporting goals and business objectives respectively.