Design Of Internal Accounting Control In Enterprise

The article is focus on the Internal Accounting Control system in enterprise.Internal accounting control system is an important subsystem in internal controlsystem. It is defined as a series of measures and procedures established andimplemented in the corporation for ensuring the safety of assets, the accuracy andreliance of financial data and the entity's compliance with applicable laws andregulation.With the development of economy, the problems of management are becomingmore and more in Chinese enterprises, especially those relating to accountinginformation quality. To improve the situation, one of the key factors is to enhance theenterprise internal accounting control system.Therefore the paper chose to research design of the enterprise internalaccounting control with view of administration. It consists of six sections. Sectionone is introduction. Section two introduces the basic theories of internal control.Firstly, it reviewed the development of internal control theory. Secondly, it discussesthe internal control –integrated framework. In section three, this article defines theidea and the current conditions of Enterprise Internal Accounting Control in China.Section four discusses how to design the internal accounting control systemefficiently. In section five, I use the example of accounting cycle operation to showthe process of Enterprise Internal Accounting Control designing. At last, the articlecomes to a conclusion.