On The Internal Accounting Control And The Improvement Of Internal Accounting Control Specification

Internal control system is the special result of social economy development and enriching and developing in the wake of the unit emphasizes management to its internal and meets the need of society to its external. In China because of the special circumstances of the economy development level and enterprise system, we have not attached importance to internal control. Along with deep going of reforming and opening and absorbing of foreign modern management ideas and methods in our country, improving management level and making beneficial results towards management is becoming the tendency. Facing this situation, building internal control system is placed on the important agenda, and becoming an urgent task of present economic reforming and developing. So government have made a lot of administrative laws about internal control and formulated a internal accounting control standard system that takes internal accounting control as principal thing as the same time give consideration to other controls. But contrasting with west developed country, the construction of these laws is not mature. This article use comparative analysis method and put forward some improved suggestion on internal accounting control range, goal and forming mechanism in accordance with COSO reports. The article has four parts:The first part is internal control and internal accounting control. Firstly it reviews the development of the concept of internal control that is internal containing, internal control system, internal control structure and internal control framework. Secondly it gives the concept of internal control and internal accounting control and refers that internal accounting control is not equal to internal control, the former is the key of the latter.The second part is the problem facing to the internal accounting control of enterprise in China. It analyses the present situation of internal accounting control in our country and obtains the reasons of internal control out of work basing on the present situation. So it emphasizes the necessary of implementing internal accounting control.The third part is the contrast of the internal control standard in China and the U.S.A. It presents the internal control standard in two countries firstly. Then contrasting the forming mechanism, goal, content and range of internal control standard.The last part is the improved suggestions on our country's internal accounting control standard. In view of the disadvantages of our country's internal accounting control standard, the author puts forward some improved suggestions.