On The System Of Internal Control

From a macro point of view, accounting information of listed companies is a "social public goods." Accounting information closely related with investment decisions of investors, creditors, credit decision, the enterprise value and social value of economic evaluation, the Government control of micro-enterprise, business managers and clean government. Therefore, the quality of accounting information of listed companies, and enterprises not only affect the interest of investors, creditors and other groups, economic interests, but also affected the country's economic order and social order. Accounting information of listed companies must truly reflect the financial position, operating results and cash flow.Lack of internal control system directly affects the quality of the authenticity and reliability of the information. Internal control is based on the internal check, reference management and control thinking to develop. The internal control system is the result of the socio-economic development, important means of modern enterprises. Internal control is a subject of concern from home and abroad. At present, the quality of accounting information and the status of internal control is worrying. Financial fraud to the investors and creditors huge losses, at the same time, these events show that the institutional arrangements for national system defects. These phenomena without exception is realted to the internal control system. Internal control deficiencies and shortcomings affecting the quality of accounting information to produce an important reason for financial reporting fraud, a direct result of inter-and false disclosure. Therefore, there are Intrinsic, organic links between Internal control and accounting information quality improving the internal control system to ensure the quality of accounting information, have very important meaning for improving corporate governance and information disclosure system, protect legitimate rights and interests of investors and ensure the efficient functioning of capital markets. We need to establish and improve internal control system for the healthy development of enterprises as security for the disclosure of accounting information to guarantee authenticity.The subject of this article is divided into four parts, namely:introduction, our internal control implementation of the present situation and development, case analysis and conclusion. Introduction describes:internal control of background, international and domestic research and development of the internal control system; in the direction of our country's internal control implementation of the present situation and development in focus at present on the difficulties of our internal control, as well as future development directions; in the case studies section by T internal control of domestic companies as empirical research on the object, on the company's existing internal control system for analysis, identify problems, made perfect method.The paper's aim is to further improve the internal control system, continuously improve the enterprise management, capabilities for enterprise asset security, financial information and operational efficiency and reliability to provide reasonable assurance effect. Some cases have reference for most enterprises, especially in case of companies with IT companies have the same background.