| With the deepening of reform and the steady improvement of modern enterprise system, enterprises, as the basis of market, are taking part in the socialist market competition, with the identity of independent business and beneficial body. Strengthening the internal control is a great way to enhance the competitiveness of enterprises .So how to establish and standardize the internal control system, and strengthen internal accounting control mechanisms, establish a set of scientific and applicable internal accounting control system, has become an urgent task of the current corporate reform and development.Based on the internal control principle, the article firstly theoretically addresses the internal accounting control system with regard to its definition, content, scope and system. Then, with a systematically analysis of the current situation and problems of the internal accounting control system in LD company, the article puts forward the considerations to amelioration. Finally, with respect to the State's criterion for implementing internal control and the enterprise's requirement for establishing modern management system, the thesis designs a set of internal accounting control system for LD Company, which is in line with the needs of the management system.Through the exposition, we believe that good internal accounting control system is not only of great need in modern company management, but also in the improvement for operational efficiency of the company, and also in strengthening the company's accounting management and controlling irregularities. Based on the design of internal accounting control system of LD company, we propose the ideas and methods for the construction of internal accounting control, and issue the problems in the implementation, then address some coping measures. It may provide scientific ideas to regulate the internal accounting control of LD Company, and make some reference to other enterprises. |