The Design And Implementation Of The Accounting Internal Control Management System

In recent years, internal management accounting system has become perfect. Besides, with the popular application and continuously upgrade of integrated application systems, some internal management accounting systems have achieved the change from regulation-control to system-control, namely machine-control. But some of the internal management accounting systems can not be achieved by system-control, and the implementation of accounting system is not in place, and some key parts have hidden trouble so as to trigger economic cases. From the perspective of management accounting internal control, it is mainly due to the lack of integrity of the internal accounting control system. That is to say, it hasn't form a complete system in advance control, process control and supervision, subsequent monitoring and evaluation, and problem correctness, and a long-term mechanism for accounting risk control has not been established. On the basis of the existing system of Agricultural Band of China, this paper exposes the design and implementation of internal accounting management system.In the first place, this paper discusses the background of the internal management accounting system and the problems to be solved. In the second place, we analyze requirements of the system and make the objective of the system clear. On the basis of requirements analysis, we achieve the architecture design, which is composed of application architecture, technology architecture and function architecture. Application architecture is a process of the entire system. In the part of technology architecture, we discuss the software and hardware environments and the topography structure of the system, and topography charts are exposed. In this part, also introduce the process of MVC, which is a B/S architecture. The system is separated into six subsystems, which will be discussed in function architecture design.Further more, we expose the detailed design of the internal management accounting system. Firstly, we discuss the prerequisite and hypothesis. Secondly, we classify all kinds of system users, develop coding regulation, design the directory structure of the system interface, partition modules of the program and discussed in detail the function of each module. In the part of program module, we show every transaction process of the module of system management, develop a list of data acquisition and data collection program, and in addition design the document storage and user interface. Lastly, we present database design and security measures. In the part of database design, we talk about key points of logical structure and physical structure design. In the part of security measures, we assure the security of the system from the following four aspects: the safety of data transmission, data security, transactions security, and operational authority and control institutions.In the last part, this paper simply introduces the operation of the internal management accounting system, analyze main issues of the system, and make recommendations to improve the system.On the basis of above analysis, the entire project team made great efforts to design and realize the internal management accounting system.