Study On Internal Accounting Control Of Enterprise Norms In China And Improvement Ideas

Strengthening and consummating internal control of entity has become one focus in theory and practicing field. The dissertation mainly discusses the laws and regulations regarding internal control, which require to cultivated and satisfied. By drawing lessons from the American's successful experience and combining the national conditions of our country, the author has proposed a series of measures to develop the internal control of China. On the basis of explaining the current situation of our internal control objectively, the dissertation points out the importance of the environment condition in China's companies. So the author pays great attention to the corporate governance, and gives some suggestions to adjust and reform the related laws and regulations. Studying internal control system and operation mechanism has important impact on improving the state of internal control in our country. To some extent the laws and regulations regarding internal control can guarantee the quality of accounting information, the investor's legal rights and the efficient functioning of capital market.