A Research Of Internal Control Risk Aversion Based On The Accounting Basic Job

In the context of global economics and international business competition, at the most important decision-making of the enterprise business strategy, good internal control is a life tree, firewall, and wind vane of the modern enterprise. How to ensure security integrity of the assets, how to control the operational risks within reasonable limits, how to improve the quality of economic operation, how to realize the economic benefits of sustainable growth is the primary question for the chief managers. If enterprises want to adapt to economic globalization and the "rules of the game", want to achieve these business objectives, control operational risks, we must strengthen and improve internal controls, particular in internal accounting controls. Only in this way, the enterprise can enhance the level of risk control and prevention, ensure maximization of corporate value and achieve sustainable development.Firstly, this paper discourse the basic work in conjunction with relevant management accounting experience, introduced the theory of internal controls, internal control risk theory, built a theory basis for the work of accounting internal controls for risk aversion.Secondly, described the current situation of my groups accounting work, analyzed deeply from four areas based on the work of the accounting problems, listed some economic cases which happened by the unfixed imperfect accounting work, bring forward from the other side of a basic work to improve corporate accounting, internal controls to strengthen the necessity and importance.Thirdly, this paper used inspection method, list of comparison method, experience of research method on the basis of group's accounting work, to carry out principles: the management of enterprise system to replace the people's management controls each critical point through the process.Finally, from four areas the accounting bodies and accounting personnel, accounting, accounting supervision, accounting management system on the basis of sound accounting, and strengthen internal accounting control designed to make the program operational.