【摘要】 随着我国《企业内部控制基本规范》等文件的出台,如何有效提高内部控制的效率,受到人们的普遍关注。文章对浙江地区民营企业进行了抽样调查,分析了企业不同规模及组织形式等背景下内部控制目标实现程度的特征。通过构建模型,探索了具体控制环境要素与内部控制目标实现程度的关联程度,结果表明,不同内部控制环境要素与内部控制整体目标及具体目标存在显著相关关系,其中道德与价值观要素对各目标实现均有显著影响。加强道德与价值观建设,将有利于民营企业提高内部控制目标实现程度。更多还原

【Abstract】 With the issuing of "the basic norm for internal control of enterprises",the efficiency of internal control is concerned by many people.We investigated the private-owned enterprises in Zhejiang province and analyzed the characteristics of accomplishment of internal control objective in various enterprises.We also built up a contingency model and explored the correlation between the various environmental variables of control and the control objectives.The conclusions are as follows: Some of the environmental variables of control have a significantly positive correlation with the internal control objective accomplishment,and the variable of ethical values has a significant influence on various objectives.It’s a very important guarantee to optimize ethical values to improve the accomplishment of control objectives.更多还原