The Research On Internal Accounting Control Of Sany Based On The Corporate Governance

Currently, the Ministry of Finance issued the "basic norms of internal control", which established the basic framework of setting our enterprises and implementing internal control and marked a major breakthrough we have made in the construction of internal control norms system. Since the implementation of internal control is a systematic project, according to a gradual and steadily-pushed principle, these institutional arrangements will play an important role in improving the listed companies'governance, the risk prevention and the level of the management; at the same time they also raised new practice issues based on the internal accounting controls of corporate governance. Internal accounting controls, as an important internal control measures, are the specific policies and procedures to improve the structure of corporate governance, which is the premise and foundation the of internal accounting controls. Corporate governance is in favor of the sound internal accounting control system while the internal accounting control system is favor of the improvement of corporate governance. In accordance with the needs of corporate governance ,the enterprise's internal accounting control system will promote the development of enterprises. This paper, based on the corporate governance of internal accounting control study, proposed improving our company's internal accounting control, which can not be limited to internal accounting controls of existing research, but should establish the sound corporate governance mechanisms to lay such a highly effective the implementation of the basis of internal accounting controls, and strong backing of corporate governance, through the convergence and interaction between the two so that the system of internal accounting controls are effectively implemented, thereby ensure the companies'operating efficiency, improve the scientific decision-making and the quality of accounting information,achivec the goal of maximizing corporate value,and make the corporation increasingly grow in the fierce market competition . In combination with a typical case of the internal accounting controls of Sany Heavy Industry Analysis , the paper finally find the perfect Sany's internal accounting controls measures. Practice has proved that a good internal accounting control is conducive to the improvement of corporate governance and can effectively solve some slack internal management, control and weaken the problem of corruption. Improving the internal accounting control system must stand on the point of the corporate governance and develop the internal accounting controls structure which can take into account the interests of all the main.