Diagnose To M Company's Internal Accounting Control

With the development of the social economy, internal control is playing a more and more important role in the business management, as well to the good development of whole social economy .It is also laid store by all circles. On overseas, the study and summary of the internal control theory started from 1930s to 1940s. In our country, we began this work somewhat late. It was in the late 1980s that our government began to pay more attention to the internal control of the enterprises sand made some policies about the establishment and intensification of enterprises'internal control. Recent years, small-sized enterprise has grown rapidly and turned out to be the main force of the China's developing economy gradually. According to the research, the bigger the company is, more attention is paid to the internal control .On the contrary, the smaller the company is, the weaker the internal control is. Therefore, the establishment and implementation of internal control in the small-size company is needed urgently. Frankly, although the internal control theory has developed into the phase that is called the integrated framework of internal control, the accounting control has being the kernel of the internal control all along. Hence, we could begin from the internal accounting control to study the internal control. Compared to big and medium-sized enterprise small-sized enterprise has its specialty, for example, simply organize structure and roughly divided work, thus we should adjust measures according to the respective conditions and have a definite object in view when we erect and carry out the internal control in small-sized enterprise.