The Establishment And Implementation Of Internal Accounting Control System

With the standards of internal accounting control be issued, in practice, the entity needs directions on how to found and carry out internal accounting control system. By drawing advanced experiences from western countries and analyzing Chinese entities' current situations, the dissertation devises internal accounting control system by business cycle method. Also, the author proposed a series of effective measures from the view of control enviroment, risk assessment, control activity, information and communication as well as monitoring. Besides, internal accounting control appraisal is beneficial to verify the effectiveness of devising and effection, which can ever-increasingly perfect the system.