A Study On The Internal Accounting Controll Of Chinese Port

As self-accommodation and self-restriction mechanism of port enterprise manufacturing and prosecution, the port enterprises' internal accounting controls' foundation and implement is the key of enterprise' success or defeat. To strengthen accounting supervision and internal accounting control is the important measure of solving accounting order confusion , accounting information distortion and maintenance owner's rights and interests, and it is necessary trend of social process and economy development.This paper discusses current situations of port enterprises firstly, analyzes the reasons of internal accounting control's invalidity, On the base of principal-agent theory, analyzes the administrative levels of internal accounting control system, use positivism, combines with operations and characters of port enterprises, designs a set of internal accounting control system of port enterprises. Setting up the system of directorate appointing the financial chief inspector and making the control to the specific activities procedure, it also put forward setting up the center of capital and strengthen the internal auditing .This dissertation consists of five chapters. The first one is introductions, introducing the backgrounds and thought ways of this dissertation.On the real conditions of our port enterprises, the author introduces the operations and characters of the port enterprises, describes the current conditions and questions of our port enterprises' internal accounting control, analyzes the main reasons of these questions, and considers that the internal accounting control not only consists of accounting, the process controls ofoperations, but also considers it's integrity and systematism, otherwise the internal accounting control can not be useful and can not solve the weakening of the port enterprises' internal controls.In chapter three, the author analyzes the developments of internal accounting controls and the principal-agent theory, providing the theory foundations of setting up internal accounting control, and analyzing the references and inspirations to the internal accounting control of port enterprises.Chapter four analyzes the administrative levels of internal accounting control system, according to the system, analyzes the key factors of internal accounting control, strengthen the monitor on the everyday economic operations and control of ordinary processes of operations of port enterprises.The last chapter puts forward some measures of internal accounting control, insuring the center position of directorate, perfecting the structure of directorate, setting up the system of directorate appointing the financial chief inspector and making the control to the specific activities procedure, it also put forward setting up the center of capital and strengthen the internal auditing, executing financial budgeting management, enhancing the diathesis of financial persons etc. All these measures have good inspirations to our large port enterprise groups.