Research On The Enterprise Internal Control Based On Responsibility Accounting

As the rapid development of globalization and integration about the world economic, enterprises are facing increasingly complex economic environment, levels of internal management are gradually increased, and the organizational settings are also more perplexed, so the internal control becomes particularly important in modern enterprise management. The first enterprise internal control norm has been implemented within the scope of listed company in China, which will gradually be popularized. Government pays more and more emphasis on the internal controls. Enterprises must strengthen the construction of internal control to maintain strong competitive force if they want to get rapid and efficient development in the modern economic environment. In the situation that the decentralized management has become inevitable, responsibility accounting becomes the closest accounting system for the modern enterprise control environment. Therefore, the implementation of internal control based on responsibility accounting has an important significance to improve their international competitiveness and strengthen business risk prevention in China.By studying the basic theories of responsibility accounting and internal control, this paper concludes that there has a close relationship between them, which are that they all arise from enterprise's principal-agent relationship, aimed to maximize shareholder value and had the relationship of system and the environment. It discusses in detail that the specific ways to combine the responsibility accounting with internal control frame (controlling environment, risk assessment, controlling activities, information and communication and monitoring). It makes the premise for the implementation of the internal control frame based on responsibility accounting in enterprise management. That is analyzing the status of internal control and the current management data and dividing the responsibility center based on the process. Based on that, it establishes two operate levels for the internal control system based on responsibility accounting. The first one is to implement internal control on specific responsibility center, which is completed from five parts; the second is to run internal control on the enterprise as a whole completed from seven parts. And it puts forward the supporting measures to operate this internal control system. It takes Daqing Petroleum Oilfield as an example to check the application effect of internal control based on responsibility accounting, and makes it avoid the market risk and achieve flexible and efficient market operation policy under the effective supervision of internal control to improve the competitiveness. The results shows that the internal control based on responsibility accounting has important significance for modern enterprises, can provide theoretical guidance for scientific management and rapid development.