Research On The Establishment And Application Of Internal Accounting Control Integrated Regime

The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world. At the current stage of our country, establishing a system of the corporate internal accounting control has become an important task to strengthen accounting and economic management. However, there are many problems that the issued internal accounting control norms can't resolve, such as how to understand the internal accounting control's specific meaning and its relationship with internal control, and how to hold its exact border in practical work in order to make the liability of the corporate internal accounting control put into effect. In our country, these problems also lack embedded theoretical research.Began with the introduction of the evolution of internal accounting control and internal control, the relationship between them is firstly analyzed. And then the concept and scope of them are defined to get the conclusion that internal accounting control is the hard core of internal control.