The Listed Company’s Internal Accounting Control Research

Currently, excellent large multinational internal accounting control plays a very important role inthe enterprise management, it is precisely because of internal accounting controls the presence of astrong role, that makes these multinational companies to more effectively control risk, becamestronger and stronger. In contrast, every year there will still be a lot of companies for falsedisclosure, false accounting records, whitewash financial reports and other financial corrupt conductby the Commission administrative penalty. Giving rise to the bad behavior of many reasons, butcertainly one of the important reasons for these internal accounting controls of the unit is either notenough and improve, or non-existent. Therefore, for any one unit, it is necessary to establish asound internal accounting controls, is also necessary.Internal accounting control theory based on the concept of internal accounting control, status,objectives, principles, methods, theoretical explanations; listed companies and the food andbeverage industry as an example, the use of case studies, systems analysis of food beverage industrylisted companies in the status of internal accounting controls, key financial indicators reflect thestatus of internal accounting controls of the industry, the main problems of the industry, the mainreason of the problem, proposed to optimize the design ideas; This article focuses on the food andbeverage industry the company’s internal accounting control system designed mainly to improve theaccounting standards and related systems, strengthen the company’s internal governance structure,build a multi-level internal control system of supervision, strengthen external oversight, organiccombination of internal accounting controls and other management control discusses.The innovation of this paper is to analyze the current situation of listed companies of the foodand beverage industry internal accounting controls to identify one of the shortcomings of internalaccounting control theory, to redesign the system of internal accounting controls framework, therationale for clear the relationship between the various factors, so that it can give full play to therole; studies, proving the listed companies with weak internal accounting controls leading cause ofinadequate internal governance structure; redesigned financial organizations, and This taken on thebasis of the accounting system control method, developed various financial management system,standardize the accounting job responsibility.