| With modern enterprises' continuous development and their ceaseless expansion, the enterprises' management become more and more complicated in which a lot of new problems arise, for example, the problem of establishing the enterprises' financial internal controlling system is one of the urgent problems.Presently, financial accounting problems of Chinese enterprises emerge in an endless stream: the accounting datum is not true and incomplete; false accounts and fake financial reports are offered; accounting calculates are not according to law and the basic rules for keeping accounts are lacking causing "Four unconformity"; the accounting supervision system and the inner restraints are lacking which leaves chances for financial accounting staff to embezzle public funds by taking advantages of their positions and for the operational staff to exploit an advantage of the old system; cases of making false accounts by the accountant directed or compelled by persons in charge of the units is existing in quite a large number; leaders are lack of risk consciousness but individual decisions often occurred due to lack of restraints for them; following-up and punishment are lack when important problems emerge in the accounting work-all these problems will cause losses to the enterprises and have bad impacts on various sides of the country. For this reason, China has paid close attention to speeding up instituting relevant rules and regulations for uniform standardization. So enterprises shall establish the inner control system of financial accounting to regulate financial accounting work and prevent various leaks as demanded by the economic development and the environment. However, the study on the inner control system of financial accounting is very lag that becomes the barrier in the enterprises' normal development. Combined researches of the inner control system of financial accounting for many years with understanding of its operation in practical work, I selected problems related to the inner control system of financial accounting to discuss. This thesis is divided into two parts, one is the preface, and the other is the text. In the preface, the background of writing this thesis and the basic train of thoughts are elaborated; the text consists of seventeen themes, elaborating the following aspects: general theory of the enterprises' financial internal controlling system, general condition analysis, structure of the system, relevant contents, details study as well as implementation of the system.In the first part, I elaborate the general theory of the enterprises' financial internal controlling system. The theory of inner control has comes through 4 stages, now I divide its contents into five components and the connotation of the system is based. The motive factor of the system lies in the separation of the enterprise's ownership from the management right and entrusting--demanded by the agent relationship and inspiration problem, thus defined necessity of establishing the system. China's Accounting Law and Specific Accounting Rule, etc. has provided the most basic guiding foundation for the enterprises' financial internal controlling system.In the second part, I analyze the general condition for the enterprises' financial internal controlling system. First of all, the system shall be on the base of the management and four aspects of works shall be done well, they are: the relationship of the enterprises equity, the strategy planning, the organization structure and the staff's quality; Secondly, the establishment of the system shall be in accordance with the Eight Principles, they are: parity, strictness, pertinence, consistency, adaptability, economic, applicability and growth capability; Thirdly, the system must be designed and systematic through the stages of preparation, draft constituting, revision & consummating, issuing & implementation and system summing-up according to regular procedures; Finally, the system is set to reach the control goal of each of the inner links to realize "Five Assurance... |
PDF Full Text Request