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A Study On Improving The Efficiency Of Internal Control By Using Accounting Information

Posted on:2005-03-30Degree:MasterType:Thesis
Country:ChinaCandidate:Y ZhanFull Text:PDF
GTID:2156360125455921Subject:Accounting
Abstract/Summary:PDF Full Text Request
To ensure accounting information real and accurate is an object of companies' internal control system. On one hand, strengthening the control can be helpful to improve the quality of accounting information; On the other hand, to build a fine communicating channel for the information will in turn prompt an effective execution for the control. Around the relationship of accounting information and internal control, many researchers have studied the effect of the control on the information from the angle of the information's quality, thus drawing a general conclusion that building an effective internal control system for enterprise is a key method to avoid the default of accounting information, however they paid little attention to the effect of the information on elevating the effectiveness of internal control. The thesis focuses on those who have built modern enterprise system, trying to find a way to improve effectiveness of internal control by analysing the distribution and demand of accounting information among persons, who have relationship with internal profits. I hope the thesis can complement and prompt the research on this aspect.The second chapter investigates the effect of accounting information on the process of internal control from their inside correlation. Here accounting information is divided into three categories, namely accounting operating, analysis and plan information, and extended to a field of responsibility according to the demand of internal control, then effects of all kinds of accounting information are analysed in the process of internal control. At last, it illustrates what effects accounting information bring on internal control at two aspects, form of internal accounting information and independence of accounting.The third chapter investigates distribution and execution of accounting information in the frame of enterprise internal control. According to the theory of dunal control isdivided into the control that owners exert over operators and the control that operators exert over every functional department. The chapter pays heed to analysing the distribution of accounting, analysis and plan information among operator and every functional department, and the difference of satisfaction that each enterprise internal administrator expresses at accounting information. Lastly, it points out that the critical factor to prompt the effective execution of internal control is to ensure operators' responsibility for accounting information and a fluent communicating channel of accounting information in enterprise.The fourth chapter, combined with the status of our enterprise internal control, generally analyses the limitation and feasibility of using accounting information against the defunction of internal control. Lower independence of enterprise internal accountents and poorer quality of accounting information are the two obstacles that weaken the function of accounting information in the process of internal control. However, the internal demand of the internal control makes the accounting experience in it to be necessary.
Keywords/Search Tags:internal control, accounting information, control subject, communicating channel of accounting information
PDF Full Text Request
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