Internal Accounting Control Research Of CPDL Company

Internal accounting control is an important part of internal control. The effectiveimplementation of the internal accounting control can make the enterprise’s financialinformation effective, and ensure that the accounting information is true and complete.The establishment of a scientific and effective internal accounting control system canenhance the enterprise’s ability to control risk, so as to make the enterprise internalcontrol has been improved more comprehensive.In2010, China’s GDP has surpassed Japan, becoming the world’s second largesteconomy. At the same time, China has become the world’s second biggest resourceconsumer and producer. The oil industry is driving the pillar of China’s economicdevelopment and relating to the improvement of people’s living standard. Oilcompanies as a relationship to the living standards of the people of China and thesustainable development of our country resource monopoly.Based on the internal accounting control theory, founding a petroleum salescompany, CPDL Company is the research object. According to the characteristics ofpetroleum enterprise, combined with the successful experience of accounting internalcontrol of other companies, to solve some problems of CPDL Company.This paper is divided into five parts. The first part (Introduction) introduced theresearch background and significance of the research. The second part (the firstchapter) mainly elaborates the related theories of internal accounting control. Thethird part (chapter2, chapter3) introduces CPDL Company basic situation and thepresent situation of internal accounting control, and then analyzes the problems ofinternal accounting control of CPDL Company, and the causes of the problem arepresented in details. The fourth part (chapter4) improves the internal accountingcontrol of CPDL Company. The fifth part is the conclusion of the thesis. The authordraws the conclusions and looking forward to the future of the internal accountingcontrol.