Application Study Of Enterprise' Internal Marketization And Related Accounting Control

With the entrance to the WTO, Chinese enterprises are facing huge threats and challenges to their existence and development, which include not only the competition from the technological quality and capital strength of foreign companies but also the pressure from the managerial advantage of foreign companies. Under these circumstances, Chinese enterprises should emphasize the market adaptability of not only their products but also their internal management model. Internal marketization is one of the methods to restructure the enterprise' internal management model, which is more practical and operational.To establish the enterprise' internal marketization model, on the one hand, enterprises can establish the internal market through transplanting the market mechanism into the enterprise, thus to make its devisions to participate the internal market trade on the base of getting used to the changes of external markets; on the other hand, it is helpful for establishing the internal motivation and binding mechanism on the base of decentralization and empowerment. But during the process of operation, how to allocate the limited resource to make best use of it? How to maintain efficient supervision and control during the decentralization? How to measure and assess the division's performance? How to channel the division's activities to the enterprise's development direction? In view of the above questions, it is necessary to establish corresponding internal accounting control systemsystematically during the process of implementing the enterprise' internal marketization.This paper will focus on the establishment of internal marketization of company A, where author works and participates the process. Through the empirical analysis of this paper, author will provide an overall frame of how to establish the enterprise' internal marketization mechanism and corresponding accounting control system.This paper attempts to combine internal marketization with internal accounting control system, and attempts to combine theories concerned with the reality of company A. Since the environment of implementing enterprise' internal marketization mechanism is related to industry background, market competition environment, enterprise size and overall business management level etc, this paper hopes to provide some experiences and suggestions on the establishment and application of internal marketization and corresponding internal accounting control system.