Research On The Problem Of The Corporation Management Structure & Internal Accounting Control

Corporation management is a kind of system arrangement and design in order to guarantee the scientific enterprise decisions.The system arrangement and design itself is an organic combination of structure and mechanism.Furthermore,enterprise internal accounting control is the important component of the internal control,which exerts important roles in the aspects,such as accounting supervision strengthening,accounting information quality improvement and management efficiency improvement.With the establishment of modern enterprise system in China,it is necessary to construct internal accounting control based on modern enterprise system.That is caused by the weak and lack of accounting control cognigion in enterprises.And it is the reason that the market economy of our country is difficult to develope.The construction of internal accounting control under corporation management structure is the import component of the enterprise management system.Its improvement will directly concern whether enterprises could survive and develop in the more and more furious competing environment and directly affect enterprises'operation quality and achievement effect.According to corporation management structure requirements, to establish and improve the internal accounting control system will enhance the truthfulness and veracity and accelerate the reality of enterprise reform and operation goals.This thesis lays emphasis on systematic study and hope to provide some help for the improvement of the internal accounting control under the corporation management structure in our country.This thesis is composed of four parts:The first part is the synthetical analysis on corporation management structure.Started from the concept of corporation management structure and basic contents,aninitial knowledge is obtained.By the analysis on American corporation management structure and Chinese corporation management structure,a method of improving corporation management structure in our country is showed out.The second part is the synthetical analysis on the internal accounting control.This thesis started firstly from the expatiation that the internal accounting control is the important component of enterprise internal control.By the expatiation on the basic contents of internal accounting control,the thesis points out the aspects,that constrict the internal accounting control,an intial cognition of internal accounting control will be obtained.The third part concerns about constructing the relationship between corporation management structure and internal accounting control is clearly shown up by elaborating aspects as followed: consistency of goals,that corporation management structure is the premise of internal accounting control and that internal accounting control is the core of corporation management structure.The fourth part concerns about constructing an internal accounting control adapting modern corporation management structure.Starting from the design,performance and management of internal accounting control,the thesis points out that the rules the internal accounting control should obey.Suggestions are put forward on the construction of our country's internal accounting control from five aspects.By the above-mentioned four parts of analysis,I hope that a systematic and comprehensive knowledge about corporation management structure and internal accounting control could be obtained and it could provide some help to establish the internal accounting control system under the corporation management structure.