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| The Influence of Internal Control Environment on Control Objective of Private-owned Enterprises-The Case of Zhejiang Province |
| YU Er-li |
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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.
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Received: 30 June 2009
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Corresponding Authors:
YU Er-li
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2009, Vol. 1 
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