Study On The System Of Internal Accounting Control In Coal Enterprise

The coal industry is one of basic industries in our country, which holds the balance. The problems in the process of internal control in the coal enterprises are more and more along with their keeping development, such as lax internal management, weak control, serious deeds of accounting falsification, serious distortion of property report, the cognition to internal control is seriously inadequate, there is no regulation to obey or there is regulation but not obey, internal control institution is not perfect, and is short of science and continuity, the extent of intendance and check-up is not enough during the execution, the extent of assess and encouragement is not enough, accounting staffs are disturbed by external factors in the process of carrying out their assignments, inconsequential enterprise framework and personal making, etc. The existences of these problems seriously influence development of the enterprises. Therefore, the coal enterprises need to set up an effective internal accounting control system to strength and perfect their internal control, and boost up the competition.This paper brings the theory of cybernetics and system, and combines the characteristics and facts of internal accounting control in coal enterprises to analyze the main problems in the process of internal control. It divides the control system into five subsystems according to closed loop control mode, which are framework, communication and currency, internal control system, internal and external supervise of the enterprises, enterprises' cultures. This paper separately studies these six subsystems, finds the control defects and key control dots in the process of control, makes sure control points of each subsystem, realizes the targets of internalaccounting control, and improves economy effectiveness of the enterprises.This paper designs the accounting control flow, draws the flow structure of accounting control, and sets distribution and gathering as example to perform analysis and design of this flow.In addition, this paper analyzes and studies the internal control under computerized circumstance, and puts forward measures for the enterprise strengthening internal accounting control under computerized circumstance to prevent information distortion and malpractices of accounting.