Font Size: a A A

Research On The Problems Of Internal Accounting Control

Posted on:2005-09-11Degree:MasterType:Thesis
Country:ChinaCandidate:H M ShiFull Text:PDF
GTID:2166360155450530Subject:Accounting
Abstract/Summary:PDF Full Text Request
Internal accounting control is a series of control methods, measures and procedures. It's purpose is to protect the security of assets, improve the quality of accounting information, guarantee to carry out the relevant laws, regulations, corporate general and specific policies, avoid or reduce the risks, raise the management efficiency, realize the objective of management. At present, internal accounting control system plays a key role in strengthening the controlling to the state-owned assets, consolidating accounting supervisor, guaranteeing the quality of accounting information, improving the accountant's quality. Enterprise should lay down internal accounting control system which suit it's conditions, strengthen accounting work and improve economic performance.This essay illustrates the internal accounting control in three respects.First, it discusses the function, history, principle, content and method of internal accounting control. This chapter analyzes the important role in straightening out accounting order and realizing scientific management of enterprises. It introduces the origination and development at home and abroad. It also elaborates six principles, main contents and control methods of internal accounting control.Second, it illustrates the characteristics of the computer-based accounting system, changes of internal accounting control under the computer-based accounting system, questions of accounting control under single computer and internet accounting system. This chapter compares the computer-based accounting system with manual operations. It also inquires into the common control and applied control under single computer, the characteristics and control measures of internal accounting control under internet accounting system.Finally, it explorates on the implement of internal accounting control. This chapter discusses meaning, content, standard and method of internal accounting control appraisement. Aiming at accountant's role in enforcement, it suggests thataccountants are best executive in internal accounting control in unit, and the relative independence of accountant is the necessary condition for accountant carrying out accounting control. It also analyzes the limitation of internal accounting control in enforcement.
Keywords/Search Tags:internal accounting control, authorization control, risk control, computer-based accounting system
PDF Full Text Request
Related items