Medium-sized Private Enterprises Of Internal Accounting Control System Construction

The modern enterprise system, namely clear property right, definite right and duty, separate government and enterprise, scientific administration offered in the Fourteenth Central Committee is the direction of state enterprise reform, which leads to an entire reform in property and right.After a few years enterprise reform, most of the reformed enterprise work nomally. They have basically formed market main body of legal person entity, that is self-running, self-supporting, self-developing and self-controlling, But establishing modern enterprise system is a complicated systematic project at all, the reformed enterprise still have a lot of problems in internal mechanism transform, especially in the management. In this paper, I will give my views on the enterprise internal accountant control construction of the medium-sized enterprises based on the state enterprise reform.The internal accountant control in different enterprises has some common features, so I also talk about the internal accountant control, though I mainly talk something about the background of state enterprise, manufacturing industry , medium-sized private enterprises.Everything has a producing and developing process, including the internal accountant control system. The foreign internal control also goes through several stages, such as internal check, internal control system, internal control structure, internal control Framework. In our country, the release of new Accountant lawand internal accountant control standard is a milestone that our country emphasizes and strengthens the internal control construction.The paper devise the accountant control into the links of organization, purchasing, producing, selling, collecting and investing and profit distributing. These links are the main contents of internal accountant control.We still need to establish a set of perfect. Checking and evaluating system to bring the internal accountant control system into play. We must emphasize the importance of the person, especially the directors in the internal control construction. We should know much about the relation between the internal control and the company, management and professional moral construction, etc. only when it has perfect running mechanism, developing environment and internal control system can the enterprise subsist, develop and obtain profit, conversely the good developing situation can further impel the internal accountant system construction to be more perfect.