Font Size: a A A

Study Based On The Corporate Governance Structure Of Internal Accounting Control System

Posted on:2006-08-03Degree:MasterType:Thesis
Country:ChinaCandidate:J H MaFull Text:PDF
GTID:2206360152485762Subject:Accounting
Abstract/Summary:PDF Full Text Request
Internal accounting control system is the core of internal controlframework. At present, it is a new theory task and a important practiceresearch task our enterprises facing in the process of enhancing orperfecting internal accounting control system that internal accountingcontrol system how to suit the development of socialist market economyand how to meet the needs of configuration of organization, managementobjective and operating procedure of modern enterprises. The paper with the view of corporate governance level, accordingsystematic researching and discussing the problem of internal accountingcontrol theory and program design of application, wants to construct atheory framework of internal accounting control system and develop apracticable practice that suit the situation of our country. The paper has five parts: Part one is internal accounting control and the comment of internalaccounting control. Firstly it reviews the development circle of internalaccounting control, and gives a comment to the present fruit of internalaccounting control theory. Then, the paper regard our country's internalaccounting control standard has gotten some significant theorybreakthroughs. But these need be deepening into a systematic theoryframework and have a program design in this framework's guiding. Onlyin this way, it can meet the needs of modern enterprises' development. Part two is the conformity of corporate governance and internalaccounting control. There are three corporate governance models in ourcountry's enterprises and everyone has its character and problem. Partfive will do some research on these bases. Part three is the theory framework of internal accounting controlsystem on the basis of corporate governance. According to drawinglessons from the fruit of internal control and innovating, the paper putforward the whole framework of internal accounting control and corepurposes. Part four is the practices design of the research of internal accountingcontrol system on the basis of corporate governance. Practice design isthe application of internal accounting control theory and concreteinstitution arrangements to realize the internal accounting control objectof corporate. In this part, the article introduces the train of thoughts,principles and methods of internal accounting control design. Part five is the problems should be taken care in designing thepractice of internal accounting control in different corporate governance.Different corporate governance has different internal accounting control.This part takes our country's three corporate governance models forexample and discusses the problems should be taken care in designing thepractice of internal accounting control in every corporate governancemodel. In a word,there are some novel ideas in the subject and content. 1,The paper with the view of corporate governance level, accordingsystematic researching and discussing to the problem of internalaccounting control theory and program design of application, wants toconstruct a theory framework of internal accounting control system anddevelop a practicable practice that suit the situation of our country. 2,The paper discuss the problems should be taken care in designingthe practice of internal accounting control in different corporategovernance with the view of corporate governance level.
Keywords/Search Tags:Corporate Governance, Internal Accounting Control, Internal Accounting Control System
PDF Full Text Request
Related items