| Today, the private enterprises in China have already developed into a vital part of the national economy. It has aroused the people's attention with their healthy growth and continuity. When the enterprise moves into the value-operating phase (the second developing phase), their delicate internal control system restricts their further development.The article set the Varypack Co. as an example, which represents a private company going into the second development phase, and putting forward the tactics of establishing and implementing the system of internal accounting control according to the COSO report and internal accounting controlling regulations.First, the article focuses on the frame of COSO Internal control, the clear definition of the relationship between internal control and internal accounting control and the analyses on the characteristics of the three developing phases of private enterprise and their demands to the internal control system, and proposes the predominant task for Varypack is to establish and implement the core system of the internal control system-the internal accounting control system. Second, based on the demands of the "Five elements" in COSO, a network analysis is carried out to the existing problems and demands of Varypack's internal control system. And finally, the article set a detailed operation plan on how to implement the accounting controlling effectively.And guided by the plan, the article gives out the analysis to a set example of Varypack's division on establishment implement of its internal accounting control system.The theory and system of internal control is mature now, but in current China, the establishment of its is far behind the management operation. So the article is on the purpose of finding an adequate method on the establishing and implementing the internal control system for Varypack or other private enterprises as like. |
