Internal Accounting Control Design Study

The internal accounting control system is the prerequisite that guarantees enterprises run well and be managed efficiently.However, the internal accounting control system must be in conformity with organizational form, business procedure, management mode and operation environments of enterprises so that its function can be made full use of.Under the modern business environment, how the internal accounting control system adapts to the requirements of economic development of socialist market and meets the needs of organization form, operation type and management objectives of modern enterprises, is a brand-new theory subject, and also is a significant practice subject faced up to when we strengthen and perfect internal accounting control of enterprises.Our country, especially after joining WTO, put forward higher demand to business administration than previous.Strengthening internal accounting control, improving management level and getting benefit from management become main goals for enterprises' organization. Reviewing the whole state of internal accounting control in our country is of no optimist. Because of controlling weakly within the accountants of some enterprises, accounting information is distorted seriously.This has not merely influenced the promotion of the business administration benefit greatly, but also caused the accountant to be mixed and disordered, management to be corrupted,giving the lawless person corrupting , diverting unit's fund or annexing unit's assets with the opportunity.These questions will also harm the whole society, interfering the economic order and economic environment seriously, and even cause the trust crisis.The case of accounting frame-up of listed company on the security market at present and other economic cases ,all are related to the fact that internal accounting control is weak in the unit too.So, strengthening the internal accounting control not only improves enterprise's management level and strengthens the need of the competitive advantage, but also solves the distorted problem of accountant's disorder and accounting information at present,which is one of the important measures maintaining owner's equity. This thesis carries on systematic research and exposition to the conceptual design problem in theoretical field and practice of internal accounting control of enterprises.It aims to construct theory frame of internal accounting control under the market economy terms and design effective control schemes, in the hope of offering correct guide for internal accounting control norm and practice. The thesis is divided into seven chapters in structure: Chapter 1.Literature Review for the Internal Accounting Control theory Chapter 2. The current situation investigation for the Internal Accounting Control of enterprises in our country Chapter 3.The Basic Theory of design and research for the Internal Accounting Control and research thought of this thesis Chapter 4. The Status Quo description and problem analysis of the Internal Accounting Control inside Ouyuan corporation Chapter 5. The conceptual design of improving the Internal Accounting Control inside Ouyuan corporation Chapter 6. Outlook on development of the Internal Accounting Control system In the following paragraphs, the primary content of each chapter will be listed. Chapter 1 investigates development course and evolvement logic of internal control in China and foreign countries, appraises the existing research results of the internal accounting control and points out the theoretical meaning and realistic meaning of this thesis. Chapter 2 analyzes the investigation result of the questionnaire and points out widespread problems existing in the internal accounting control practice of enterprises in our country. Chapter 3 discusses the concept , objective, content, procedure, method and limitation of internal accounting control and puts forward research thought of internal accounting control problem. Chapter 4 introduces the basical situation of Ouyuan corporation, describes business procedure and accounting...