Research On The Internal Accounting Control Of 4S Store

The internal accounting control system is the product of the social economy development to a certain stage, it is an important means of modern enterprise management. In today’s society, the information industry is highly developed. The constantly improving the enterprise internal control system has a positive sense for guarding against the fraud, reducing the loss and improving the ability of the regeneration of capital. It can be said that the establishment of enterprise accounting control system is the need to build a modern enterprise system and improve the corporate governance structure, which is related between the survival and development of enterprises. Also strengthening the internal accounting control mechanism, establishing a set of scientific and applicable internal accounting control system has a positive role for enterprise to effectively guard against business risks, ensure that accounting work and management work orderly operation, improve the quality of accounting information and that has become an important issue for the owners and managers of enterprises must be studied and explored. As a high-end automotive consumer goods industry for improvement of people’s living standards and consumer demand, the car also has gotten more and more people’s favor with the rapid development of economy and improvement of people’s consumption level. At the same time, the auto industry which is the main marketing mode of the 4S shop also gradually gets people’s attention. And as a modern enterprise management mode, internal accounting control can not only improve the car 4S store management level, but also to enhance the competitiveness of 4S in a certain extent.This paper analyzes and studies the internal accounting control of the J-TOYOTA 4S store by using the methods of literature research, investigation and case analysis. First of all, the paper elaborates the internal accounting control theory and provides theoretical support for the back of the case analysis. Secondly, in order to get the information required by this research, the author combines with the experience of the J-TOYOTA 4S store and makes a research on the internal accounting control of 4S. After that, the paper analyzes the status of internal accounting control of the 4S to find out the shortcomings of its internal control basing the introduction of the J-TOYOTA 4S shop case. Finally, the paper puts forward the improvement suggestion, and carries on the internal accounting control design based on the business process.