Internal Accounting Control System Creation Of Shanghai Sheshan Golf Club

With further deepening of the reform and increasing improvement of modern enterprise system, enterprises the market base are taking part in the socialistic market competition as an independent operation and interest unit. Since strengthening the internal accounting control is important in improving the competitive ability of enterprises, how to establish and standardize the internal control system and how to reinforce the internal accounting control mechanism, becomes an a hot subject of enterprise management reform and development at present.This paper comprehensively and systemically studies and analysis how to strengthen the internal accounting control by dint of the view of economical cybernetics) the basic theory and method. The paper takes enterprises as control bodies, discusses internal accounting control theory foundation—internal control theory and its further progress of history developing, and advanced five factors of the internal control, the basic views of the internal control-principles, gains and effects. According to the nation standard regulations of the internal accounting control system, this paper discusses the methods for realign the internal accounting control in details. In accordance with the wide application of internal accounting control in enterprises, it puts forward concrete control methods for enterprises internal accounting control systems and suggests how the system should be established. The paper surveys and analyzes the present situation and difficult in relation to enterprises internal control and points out reasons of the weakening accounting monitor in our country and give advice on how to improve it.The paper focuses on the creation and appreciation of internal accounting control system of Sheshan Golf Club and point out that the system creation should have a specific aim, fluency system and strict control and that enterprise should revise the system according to the change of environments of enterprise involved in order to make the system more suitable. We designed the system of the internal accounting control of the club concretely. After the implication of the system we justified the practicality and feasibility of the internal accounting control system and provide some suggestions of how to make further progress to enhance internal accounting control. The methods provided in this paper of how to create an effective internal control system may also useful for other golf club.