Research On Internal Accounting Control Of LNFL Company

With the rapid development of social economy, and the role of internal control in theenterprise daily management position, even to the whole social economic developmentsignificance is conspicuous day by day, are becoming more and more attention from thesociety. With the development of economy, small and medium-sized enterprises in thenational economy status will become more prominent, but because of its characteristicsof small and medium-sized enterprises, such as small scale, less managers, business issimple, small enterprises widespread accounting irregularities, management foundation isweak, the problem of internal control is not strict etc.. From a practical point of view, theinternal control problem for many small and medium enterprises is still very prominent,which affects the economic benefits of small and medium-sized,hindered thedevelopment of small and medium sized enterprises. Therefore,research on the internalaccounting control of small and medium-sized enterprises, the internal accountingcontrol system can be organically combined with the small and medium-sized enterprises,plays an effective role, is a subject with realistic significance.Under this background, this paper selects LNFL company as the researchobject,using the COSO internal control framework of professional theory and model, onthe target enterprise analysis. From its modest beginnings in the internal accountingcontrol of enterprise problem, write, and then analyzed the reasons for these problemsand related theory are summarized. Finally, proposed the corresponding solution, solvethe problem of LNFL company, and also to improve the internal accounting controlsystem of the company.Through this paper, hope to further strengthen and perfect internal accountingcontrol to provide help for the LNFL company, the establishment and implementation ofinternal accounting control and provide the reference for other small and medium-sizedenterprises, provide material for the study of control theory within the small and mediumenterprises, complement and support for the internal control theory.