Establishment And Application Of Internal Accounting Control Framework In Chinese Enterprises

The sense and method of business management is changing along with the vigorous development of economy and technology. The establishment of modern enterprise system is the key in the development of Chinese enterprises. Especially, Internal accounting control system is an important part in modern enterprise system.At first, this article starts with the meanings and limits of internal control and internal accounting control, analyses the theoretical basis of establishment of internal accounting control in Chinese enterprise, points out that internal accounting control is the core of internal control. By contrasting the theory and application of internal accounting control at home with that abroad, this article points out that there are grave questions on internal accounting control in Chinese enterprise. In accordance with these analyses, this article forms the principle of setting up of internal accounting control, designs the framework of internal accounting control in Chinese enterprises. At last this article sets forth the application of internal accounting control to Chinese enterprises from four aspects: fund flow, material flow, staff and information flow.