本文从内部控制和企业文化的关系出发，具体考察了东北网络台内部控
制现状，并分析了存在的问题和深层次原因，阐明了加强企业文化建设对东
北网络台内部控制体系建设的重要影响，提出了如何加强企业文化建设的具
体措施，旨在完善东北网络台内部控制体系建设，推动内部控制执行力的有
效运行。
本文在具体研究方法上，针对具体研究目标采用了不同的研究方法，包
括规范研究、文献研究、案例研究等，采用研究需要和目标设计相结合的办
法，对多种研究对象采用多种方法的方式进行综合分析研究。
本文的创新之处在于，与传统内部控制管理强调“人治”不同，本文认为：
企业文化对内部控制执行力更应强调渗透性、稳定性，对内部控制体系中的
组织建设和制度设计应强调匹配性、灵活性。从员工角度强调自我评价性和
参与性，以动态视角、文化的眼光为东北网络台内部控制的建设开辟出一条
新道路。
关键词：内部控制；企业文化；东北网络台；文化视角哈尔滨工业大学工商管理硕士学位论文
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Abstract
DongBe i Network is an important platform about culture pub licity in
Heilongjiang province. It is meaningful significance that DongBei Network
Station sha ll win the success in developme nt and enterprises goal improved the
construction and execution o f interna l control. However, the enterprises
deve loping, it need an effective measure to solve that the system o f interna l
control depends supervis ion fro m mana ger and audit, more and more unadopting
in construction. Enterprise culture will gradually become an new strategic
method in syste m construction according e xp erience fro m domestic and
international.
The artic le conclude the present, the problem a nd the reason of deeply leve ls
about DongBei Network Station, expounding the important influence of
construction of enterprise culture, putting forward the critica l measure, which
accomplish the system construction and execution of interval cultural.
Research method, used d ifferent method to solve specific research objective,
includ ing normative research, literature research, case study, us ing to comb ine
needs and design to analyze in more research style.
The innovation o f this paper lies in permeability a nd stability on s ystem
construction of interna l control, compatib ility and flexib ility on organizatio n and
design of interna l contro l, self-evaluatio n and partic ipatory from emp loyee,
different from tradition opinion “rule of man”, which open a new road for
DongBei Network Station with dynamic and culture perspective.
Key words: interna l control, enterprise culture, DongBe i Network Statio n,
perspective of culture
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