企业文化对监理企业发展十分重要。监理企业的内部控制应该建立在共同的企业文化之上，形成独特的监理企业文化精神。因此，必须重视加强监理企业文化建设。只有建立起良好的监理企业文化，内部控制才更具实效。

Enterprise culture is very important in the development of a supervision enterprise. Internal control of a supervision enterprise should be established on common enterprise culture. And special supervision enterprise culture must be established. Therefore, we must pay attention to enhance the supervision enterprise culture developments. No other than establishing a nicer supervision enterprise culture, internal control just and more have the real results.