The Research On Internal Accounting Control Of Bosch Automotive Products Of Changsha Company

The emergence of Internal Accounting Control(IAC) is the result of thedouble-quick development of our world．With China’s entry into WTO and herestablishment of market economy system，it becomes more and more important to setup enterprises Internal accounting control system and better strengthen enterprisesinternal management. Bosch Automotive Products (Changsha) Co., Ltd. is the biggestautomobile products enterprise of Hunan．Since the foundation of the company，greatchanges have taken place in the organization structure inside and the operationenvironment outside the company．The original IAC system can no more satisfy thedemand of the enterprise’s development， which aimed at the maximum of theprofit．To some degree it even restricts the company’s further progress．An effectiveIAC system must be perfectly set up in the protection of the existence anddevelopment of the company to enhance the ability in the world competition andensure the achievement of long-term objects．Firstly,this essay introduces the phylogeny,principals and theories of domesticand international IAC as the foundation of exerting IAC effectively．Secondly the IACsystem used by Bosch company currently has been analyzed．Its defects and weaknesshave been pointed out and the reasons found． The principals and objects ofestablishing a set of IAC system are determined and the progress is designed．The IACframework of Bosch company has been developed too．The designed IAC systemcovers all kinds of present and future economic activities，remedies the leaks ofmanagement． The internal cooperating and restricting mechanism of everydepartments and posts are developed and the network management system is built．Asthe result，IAC system ensures perspicuity of title and right, definitude of right andduty of enterprise，performs effectively finance supervise．Interiorly accountancycontrol afresh design of foundation up, this text end to the Bosch company inner partaccountancy control of concrete implement arrangement carry on analysis, for thesake of guarantee this reform can smooth open an exhibition, this text put forward animplement guarantee measurement from some aspects.