The Study Of Zhujiang Authority Accounting Internal Control

Today, with rapid developing of economy, some work units are weak in internal control and management during the process of system transferring. How does internal control theory work effectively in practice? Theory and practice fields have done a good deal of study about internal control in applying. At present, there's a great shortage of this study on institutions. The paper that utilizes the basic of of COSO and laws, regulations and codes, analyzes the present state of Zhujiang Authority accounting internal control. We find out the problem of accounting internal control. On the basis of that, the paper elaborates how to structure the accounting internal control, which is suitable for the Zhujiang Authority circumstances and emphasis is laid on "income" and "expenditure". Finally, the paper structures the evaluation system of the Zhujiang Authority internal control, in which the paper applies "fuzzy mathematics approach" in "the internal control assessment of dynamic coordinate". I hope it is beneficial to the other institutions.The paper consists of five parts: chapter 1 mainly introduces the purpose significance and the state of internal control at home and abroad. Chapter 2 summarization of internal control, mainly introduces the concept: system theory, principal-agent theory, control theory and the foremost internal control theory. Finally, the paper discusses on the limited of internal control. Chapter 3 state and strategies of Zhujiang Authority accounting internal control, the paper gathers up discussing the state of institutions accounting internal control. On the basis of that, the paper takes Zhujiang Authority as an example to analyze state of accounting internal control in five aspects: internal control objectives, internal control environment, risk assessment, information communication, supervision and rewords and punishments, control activity, which is helpful to find the real problem and put forward measures. Chapter 4, architecture of Zhujiang Authority accounting internal control, the structure of this part based on the the paper emphasizes" circle of business operations of control" in practice, especially, the paper discusses the income and expenditure internal control which based on characteristic of institutions, finally, the paper introduces the internal control assessment system so that we can assess the effect and dynamic coordinate of units internal control, then improve the internal control regulations. Chapter 5 conclusions, the paper summarizes full-text.