Study On Establishment And Consummation Of Internal Accounting Control Of Corporations

Internal accounting control is a series of controlling methods, measures and procedures, improves the quality of accounting information, protects the safe and completion of assets, guarantees the execution and implement of related laws and rules. Based on looking for lots of literatures about present conditions both domestically and aboard, this thesis studied on the internal control, rising the method of control theory, discussed how to foxing an internal control target, the methods and rules that have to be obeyed while establishing the internal accounting control system, and put forward the suggestions that the enterprise should follow every working circulation to design the internal accounting control system. At present domestic corporations have problems such as the unconsummation corporation management structure and budget system, unreasonable control of accounting duty and right. Firmed at these problems, the thesis posed following ideas: consummate corporation management structure, strengthen control of accounting duty and right, perfect budget management system, reinforce risk control, pay attention to the effect on internal auditing, build internal control of accounting computer system, and on the basis of learning and thinking, give some detailed measures in manipulation, in order to realize the consummation and validity of internal accounting control.