YARA The Company's Internal Accounting Controls And Countermeasures

To establish what kind of system of internal accounting controls and corporate behavior directly related to the establishment of a socialist market economy, accounting for the unprecedented demand. At present, both the accounting firms to ensure the reliability of the information, the protection of corporate assets, security, or in the service of enterprise management objectives are less than satisfactory existence, and some have even reached the unbearable stage. In the case of false accounting, as well as the loss of assets to reflect on the case, theorists and practice of the profession to look the same on the internal accounting control system, and aware of the internal accounting control system deficiencies, is invalid and non-implementation of the The above-mentioned problems induced by one of the key factors.Internal accounting control system how to adapt to the socialist market economic development, how to meet the modern enterprise organization, operation and management of the needs of the target, is the subject of a new theory, but also to strengthen and improve internal accounting controls in the process of a major real Treasury issues. To capture the modern market economy, internal accounting control theory problem, the establishment of systems theory is the framework of the Ministry of Finance and other departments related to the development of specific norms, as well as business enterprises to build internal accounting control system and the basic premise of the system to ensure that the key to effectiveness. This article will have an internal accounting related to the control of theoretical issues were reviewed, discussed the formation of an trying to fit the actual situation of Chinese enterprises in the internal accounting control framework.The full text of YARA combination of internal accounting control of the concrete practice, and further concluded that: internal accounting control is the core business conduct and corporate conscience, internal accounting control is the implementation of the international standardization process.The first part was part of the basic theory (Chapter 1 and 2). First, according to internal accounting control of the five stages of development; Second, domestic and foreign enterprises to introduce a system of internal accounting control study of the status quo; Third, the introduction of internal accounting control study of the three theories: the value chain management theory, theory of corporate governance, financial reporting Theory, that theory and three internal accounting control with the interactivity of Health; Fourth, the proposed internal accounting control of the principles of design.The second part of the internal accounting control issues and ideas to resolve (Chapter 3). First, introduced a modern enterprise system of internal accounting control of the role; Second, the system of internal accounting control deficiencies: the domestic business environment, internal accounting control system the main problems, internal accounting control of the misunderstanding; Third, the internal accounting control system To address the idea: the concept of innovation, system innovation and management innovation.The third part of the case studies and the improvement (Chapter 4 and 5). YARA first company to introduce the background, including the company history, trade, market characteristics, competitive environment, development prospects; and then choose the company YARA procurement, production cycle of internal accounting controls related to aspects of the study, the starting point for financial reporting in order to reveal Internal accounting control problems or unreasonable deficits. The problem has been re-directed the company to make major improvement in three areas, including internal accounting control process reengineering, risk assessment.