Targets Orientation Of Internal Accounting Control And Their Attainment

The system of internal accounting control is the premise and fundament to ensure the normal operation of enterprises and to improve the management efficiency. It is the key objective of enterprises to strength internal control and to improve the level of management. However, it is a new theoretical issue that how enterprises in the current legal and regulatory framework to construct the internal accounting control system and how to meet the modern enterprise organization, operation and management objectives. And it is also a practical problem needed to solve in the process of constructing the internal accounting control.Recalling China's internal accounting control theory, despite a certain amount of study results have achieved, there are still many areas in which further study have to be made. Particularly with economic development, enterprise developments and changes in the external environment and organizational goals, it is the troubled problem facing the theoretical and practical sides that how to precisely point the goal of internal accounting control, how to implement accounting control and how to combine points and lines of internal accounting control.In this paper, the goal of internal accounting control systems is considered to be the initial problem when enterprises construct internal control system. By comparing the goals of accounting control in domestic and abroad, it is necessary to upgrade the goal of accounting control in China. Therefore, we study the goal of accounting firstly, and secondly analyze the requirement of accounting control by the former, finally positioning the target of internal accounting control to provide true information to users and to ensure the quality and run perfectly of the accounting information system. In this goal-oriented, we build internal accounting control system. In this paper we carry out internal accounting control by accounting system, and design the accounting control system in the computerized accounting information environment in accordance with control objectives, potential risks, process control, control points, control policies, control carrier. Through this control system we ensure the quality of accounting information, and achieve the goal of internal accounting control. It is an innovation in the paper to implement accounting control by choosing computerized accounting system under the given target.