Study On Enterprises’ Internal Accounting Control System Based On Core Competitiveness Perspective

It is generally acknowledged that traditional internal accounting control is a whole set of management and an institutional arrangement which is made to protect safety and integrity of the asset, guarantee quality of the accounting information, ensure fulfillment of related laws, regulations, policies and rules. In today’s increasingly competitive market, core competitiveness has become a key factor in business success. Research of enterprises’core competitiveness is a hot spot of the research in business and theory nowadays. In the framework of traditional internal accounting control it is a new task to absorb and apply the management concept and method which set core competitiveness as orientation to build internal accounting control system based on core competitiveness perspective. This research is of great importance in theory and reality to develop our business management theory, to promote theory research level of the accounting control, as well as to conduct accounting control practice of the enterprises.To begin with, reasons for the research are discussed in this thesis. It analyzes the researches at both home and abroad and determines the research goals, technical paths, contents and methods. Then it expounds the related theories of core competitiveness and internal accounting control. And then it reveals the relationship between core competitiveness and internal accounting control. Meanwhile it puts forwards the theoretical structure, core argument and designing methods of the internal accounting control system, which are based on core competitiveness perspective. At the end, it confirms the rationality, feasibility and practicality of the designed internal accounting control system which are based on core competitiveness perspective through case study of listed companies using a method of entropy. It provides an operational method for optimizing and promoting the internal accounting control. Specifically speaking, several researches are completed in the thesis:1It theoretically studies the relationship between core competitiveness and internal accounting control which are expounded from the perspective of the economics such as asset specificity, agency cost, enterprise boundary, team production and enterprise evolution, and from the perspective of management such as enterprise culture, knowledge management, company governance, value management. It provides theoretical basis for the research of the internal accounting control based on core competitiveness perspective. 2It designs the internal accounting control system based on core competitiveness perspective. It expounds deeply on designing principle, designing methods, system controlling elements, running mechanism and safeguard mechanism of the internal accounting control system based on the theoretical structure and core argument of core competitiveness perspective.3It widens the dimension of the internal accounting control system. It designs the internal accounting control evaluation system based on core competitiveness perspective in order to evaluate the internal accounting control of the listed companies further objectively and completely, taking the following five elements as the main line:internal accounting control environment, risk control, internal accounting control methods, information communication, and supervision and deviation-rectification system of the internal accounting control.4It improves and inspects the internal accounting control evaluation system, which is completely and systematically designed from core competitiveness perspective. It studies the feasibility of the method of entropy in the internal accounting control evaluation system. It inspects the rationality, feasibility and practicality of the designed internal accounting control system through data collecting from listed companies and analysis between traditional evaluation methods, common evaluation model and the evaluation model mentioned in this thesis using a method of entropy. Therefore, the objectivity and operability of the evaluation result are improved. The accounting control is optimized and the internal accounting control ability and level of the enterprises are promoted.