Research On CAC Internal Accounting Control In Design Institute

The survey and design industry went through the economic reform around2000. Aroundthe year of2000, the survey and design industry in China has gone through the economy systemreform, completely turning to market economy. After China’s entry into WTO, survey and designmarket has gradually opened to the world, and enterprises with foreign investment have pouredinto the survey and design market. China’s survey and design industry is bound to more fiercecompetition in the future. Facing the situation, China’s native survey and design enterprises haveno choice but to improve the enterprises’ internal accounting control system, reduce business risk,and improve enterprises’ competitiveness. In the research, the researcher takes CAC designinstitute as the subject, and makes a deep research and analysis on its internal accounting controlsystem. Referring to enterprise internal control theory and method, and combining them with theauthor’s years of experience in financial management practice, the researcher analyzes the mainproblems existing in internal accounting control system in the design institute, and puts forwardsome advice to improve the existing system.In this article, the researcher first introduces the background and significance of theresearch. In the thesis, the concept, content, methods of the internal accounting control arediscussed. And it also surveys the historical evolution and the current research achievements.Therefore, it provides a theoretical basis for subsequent case study about enterprise internalaccounting control. Basing on the internal accounting control theory, the researcher analyzes thepresent situation of internal accounting control in the CAC Design Institute, finds out theexisting problems and analyzes the reason. On the basis of the analysis, the author puts forwardsome advice on how to improve internal accounting control in the CAC Designing Institute,including the set of organization, budget management control, financial internal control, costcontrol and the accounts receivable control and so on. In this thesis, the researcher argues thatdoing well in process control is the key point in internal accounting control. On this basis, wecan ensure the execution of internal control. So in this thesis, the researcher describes the processin every control improvements in order to make clear the responsibility and control process fordifferent department.Through the research on the internal accounting control in CAC Designing Institute, theresearcher hopes it’s helpful to refer for survey and design enterprise to improve the system ofinternal accounting control.