On Internal Accounting Control Of Enterprise

Now, the enterprise is faced with more and more complex economic station and severe market competition. All kinds of people around the enterprise need the exact and correlational accounting information, but the accounting information in China is mendacity. It interrupt greatly the socialist market economic order.So it is important to strengthen the internal accounting control of enterprise, for accounting is an important part of enterprise's activities of management. It can control. Strengthening the internal accounting control can improve the quality of accounting information and the awareness of protecting the risk, regularize the business and management, enhance the running effectiveness, as well as protect the assets of the enterprise. In this thesis, I mainly introduce how to establish and perfect the system of enterprise's internal accounting control.The first chapter will introduce the concept of the enterprise's internal accounting control, the development process of theory of the enterprise's internal accounting control in China, the objective and the classification of the enterprise's internal accounting control. The second chapter mainly introduces the adaptive method of the enterprise's internal accounting control and the worthy-noted point. According to the Accounting Law and The Enterprise's Accounting Control Standard-Basic Standard (Tringout). The third one is control activities such as on-duty separation and confirmation of authorization, some aspects such as controls of business risk and supervision and examination, and the basic rule followed in establishment and perfection of internal accounting control system. From the aspect of internal accounting control and the present factors in China. The last one is involved in putting favored the improvement methods to the shortage in internal accounting control, and forecast the effect of informationization on the internal accounting control in China.