A Study On The System Construction Of Internal Accounting Control In Mobile Phone Distribution Corporation

For the recent years, the endless emerging financial scandals both at home and abroad as well as the commonly existing corruptions conducted by some government officials and some of the high management of stated owned enterprises and commercial banks has made people attach much importance to the establishment of internal accounting control system. Internal accounting control is critical to modern enterprise management. It is the internal mechanism for enterprises to self regulate and self restrict. China's enterprises are now facing huge competition international wide. How to strengthen internal control and how to improve management level have become key problems for each enterprise.This thesis starting from basic theory study of internal accounting control, integrating previous study achievements, made a deep analysis for our enterprises' internal accounting control situation, especially for those enterprises in mobile phone distribution industry. The writer conducted an onsite investigation about TY Company, through which to analyze the operation model of its main business. In the thesis, the writer also elaborated on the three key control processes including cash management, sales vs. account receivable, purchasing vs. account payable so as to disclose problems existing in the internal accounting control system. In consideration of company's real conditions as well as the principle of cost efficiency, the writer put forward 3 pieces of suggestion to improve internal accounting control.The writer hopes that this study would be a useful reference for those companies in the distribution industry in terms of internal accounting control.