Study On Internal Accounting Control In Enterprises Of The Production And Construction Corps In Xinjiang

With the establishment of modern enterprise system and the globalization in enterprise, perfecting and strengthening internal accounting control becomes an important factor for enterprises to exist and develop in competing. Internal accounting control is the core of enterprises internal control integrated framework, the sound internal accounting control system is one of the basic indispensable condition for the scientific management in enterprises.However,Studies on internal accounting control are so late in our country that there is not a centralized agreement in theory. Still up to now, internal accounting control of the enterprises of the Production and Construction Corps(PCC) in Xinjiang has not been studied systematically in the theory field or the reality field. The lagging-behind of theory will correspondingly lead to many problems in enterprises of PCC,such as unperfect internal accounting control system and being implemented badly etc.those seriously restrict the economic development of PCC and influence the economic construction and stability of Xinjiang.Therefore.enhancing the internal accounting control system seems to be very urgent.Thus, it has a very high value theoretically and realistically to research the establishment and perfection of internal accounting control of enterprises in PCC.accordrng to some related regulations and rules as well as the special situation of enterprises in PCC. Based on the internal accounting control theory, adopting the way of normative research and positive research, with the help of questionnaire and on-the-spot investigation, this paper perceives present situation and analyzes its formed reasons. On the basis, according to the latest researching achievement-Enterprise Risk Management Integrated Framework, it puts forward some specific policies for improving internal accounting control in PCC enterprises.This paper is divided into 5 parts, and the main contents are as follows:Part1 :Introduction.This part mainly introduces the background of studies, researching meaning and researching methods of the topic.Part2:The basic theory of internal accounting control.It mainly talks about the historical progress of internal control in the west countries and its theoretical development in our country.and essential factors of internal accounting control.Part3: The present situation of internal accounting control in PCC .With the methods of questionnaire and investigation ,this part analyzes the degree of effect on enterprises of PCC from Standard for Internal Accounting Control-General Standard,and inspects the practice of internal accounting control in PCC enterprises, and summaries the insufficiency in the course of implementing internal accounting control in PCC enterprises,and analyzes its formed causes.Part4: The policies for improving internal accounting control of enterprises in PCC .According to the latest researching achievement of COSO - Enterprise Risk Management Integrated Framework,this part puts forward some policies for improving internal accounting control in PCC enterprises systematically,all-rounded and targetly.We hope to give a reference for the establishment of internal accounting control in PCC enterprises.Part5:Summary and forecast. In this part, the author sketches basic conclusion and there are still some limitation and insufficiencies and some problems to study further of this paper.