Research Of Internal Accounting Control In Shangdong Province Coal Science Research Institute

Facing increasingly complicated economic environment and progressively fierce market competition, the management idea and measure of corporation are drastically changing. Building modern corporation institution is becoming a key problem in our country. As one of the most importance factors in management activity, accounting controls the whole process of it. An efficient internal accountant control system not only betters accountant information, but also strengthens the venture consciousness, makes management activity standardization, improves its efficiency and etc.The relatively perfect theories and methods of financial accounting have established in the science research institutes in a long term. However, internal accounting control doesn't have valid effect in reality. With the developing of social market economy and the progressing of economic system reformation, building an internal accounting control system has been growing an urgent task.This thesis firstly introduces the intension and extension, the basic circumstance and the core effect of internal accounting control in management activity. Secondly starting from corporation's internal control theories, it analyzes the actual structure framework and the state-of-the-art of internal accounting control. The exiting problems of accounting control are proposed. Study on principles of internal accounting control has resulted in the internal accounting control framework in Shandong Province Coal Science Research Institute (SPCSRI). Thirdly, based on methods of optimizing control circumstance and valid controlling, it puts forward the solved measure to carry out internal accounting control. Its aim is to settle the problems in the reality and to deepen relative theories research.Based on the reality of SPCSRI, the thesis introduces a new framework on internal accounting control. Management factors (including control environment, control activity), SPCSRI's organization structure, duties of inside departments,...