The Internal Accounting Control System Of Conglomerate Design

The internal accounting control system of conglomerate design Summary:Internal accounting control system is very important for corporation. It is the important means that the enterprises prevent and correct the error and provide a guarantee for raising the market competitive ability of enterprise. The conglomerate is a huge system so it is inconvenient that the headquarters controls members and it is easily existent that the information is not enough and true to compare with members. Furthermore, to a huge system once something was wrong the whole conglomerate would vibrate very greatly. Therefore, the internal accounting control system to the conglomerate is very important. With analyzing the result of current domestic and international research and the problem of domestic conglomerate internal accounting control system, I discovered that most of the internal accounting controlling theories are applicable to the centralization type only so the scope is too narrow. Because of the organization structure and management style is various, it is impossible for us to find out one system which keeps with all kinds. Therefore, we need design different system to suit with different style. In the six part of the text, the theme is from some aspects such as the contents, step and method...etc. to design detailedly for the conglomerate internal accounting control system.The contents of conglomerate internal accounting control system contain that: the procedure, method, operational rule and principle which is according to the conglomerate management and various accounting management system and the organization structure; the post responsibility system which is according to the character of conglomerate and from top to bottom; the managing and reporting system and organization structure which is built for communicating, delivering and handling the enterprise various internal information and circumstance and is from bottom to top; electronic supervision, computerization management, internal auditor, inner part audit...