Design, Based On The New Specification, Internal Accounting Control Process

On June 28, 2008, Ministry of Finance, Securities Supervisory Association, the audit office, the Banking Regulatory Commission and the Insurance Regulatory Commission issued jointly "Enterprise Internal control Basic Standard" which will be implemented in quoted company on July 1, 2009. And the other Large and middle scale Enterprises will be encouraged to carry out this standard at that time. This "Chinese version's Sarbanes bill" means that the Chinese Enterprise internal control standard system construction has made the significant development. Apparently it is urgent for Chinese enterprise especially for the quoted company to construct and improve the internal control system. As we all know, the internal accounting controls is the important component and foundation of an enterprise internal control. So on the basis of the Basic Standard the paper focused on how to implement the principle, the goal and the content of internal accounting control in enterprise's most operations and how to control operation management by designing perfect flow so as to issue the legality and normality of enterprise management, assets safety, the verity of financial report, management efficiency and realization of enterprise strategy.The paper firstly analyzed the practical significance of the research which focused on the operation flow design. Then the paper put forward internal accounting control system of the enterprise. And then the dissertation analyzed the goal, the corresponding flow design, flow chart and the key control point of most operations control in the internal accounting control system including purchase and payment control, staff loans and reimburses control, production cost control, sell and receive money control, fixed asset control and so on. Finally the thesis set the example of Asahi Glass Company to elaborate how to realize internal accounting control through the designment and improvement of internal control flow.The thesis is intended to provide a way of thinking to help enterprise to build a fairly improved internal accounting control system at relatively low cost in order to enhance the feasibility of internal control implementation, strengthen the monitor and the convenience of internal control audit, and realize the object of enterprise internal control.