Study Of Thory And Application Of Enterprises Internal Financial Control

With further deepening of the reform and increasing improvement of modern firm systems, enterprises that are the market base, are taking part in the socialistic market competition as an independent operation and interest unit. Since strengthening the internal financial control is a important route in improving the competitive ability, how to establish and standardize the internal control system, and to reinforce the internal financial control mechanism, is a hot subject of enterprise management reform and development at present.This paper comprehensively and systemically studies and analysis how to strengthen the internal financial control by dint of the view of economical cybernetics, the basic theory and method of financial management and the accounting theory and method. The paper takes enterprises as control bodies, discusses internal financial control theory foundation?internal control theory and its further progress of history developing, and advances five factors of the internal control, the basic views of the internal control principles, gains and effects. According to the nation standard regulations of the internal control, the paper discusses ten methods for realign the internal financial control in detail. In accordance with the wide application of accounting computerization in enterprises, it puts forward concrete control methods for enterprises' electronic information systems is suggested and the internal control mode of the computerization systemis established. The paper surveys and analyzes the present situation and difficult realign of enterprises' internal control, points out reasons of the weakening financial monitor in our country, and on this base advances measures to improve it. In this paper, taking the Northwest Machine Plant as a sample to study,the emphasis is laid on contents of it in the view of theory and practice, and synthetically analyzes its science, practicality and operability of each method, we concretely designs the foundation and methods of the internal financial control, hence to explain the practicality and operability of internal financial control system, and also to provide large-middle scale enterprises a reference case of realizing the actualizing internal control for nation.