| From the beginning of the twentieth century till now, internal control has undergone great development internationally and the theoretical and practical contents are becoming much richer. Our country promulgated and implemented"internal accountancy control regulations"by Treasury department in year 2001. The writer found that since the promulgation and implementation of the regulations, the researches of internal accountancy control generally have been focusing on the establishment and evaluation of internal accountancy control for manufacture industry and merchandising companies and so on, and that of enterprises are relatively poor. Although the enterprises has undergone great reformation and change, they are the same as before no matter they are bad or not due to ineffective operation, and do not think about cost and benefit. And now, they are faced with society and enter the market, introduce market system, enlarge service and improve service quality to reduce cost of enterprise with effort and optimize the benefit. In face of this reformation and change, how can the enterprises better improve market competitive force and establish a series of good internal control system is proved to be very much important. So it is of great importance and necessity to help the enterprises reaching the goal of improving market competitive force, establishing better internal accountancy control system and control cost. And it is the starting point of this paper.This paper sets S enterprise an example. Through great amount of study and reference to internal accountancy control documents of relative enterprises, as well as basing on the carrying on long-time investigation and research of S enterprise, the writer gave general description on the enterprise and its internal accountancy control theory and analyzed the defect and shortage of the circles as its accountancy basic work, currency and fund, fixed asset, payment and so on. The writer then propose opinion and suggestion, hoping that this can assist and help enterprise further strengthen and perfect internal accountancy control.This paper is mainly divided into five parts:The first part: guideline. It is mainly on the research background and significance, major method, research train of thought and content of this paper.The second part: The basic characteristic of the enterprise. It is mainly on the description of definition, scope, features of the enterprise.The third part: It describes mainly the basic theory of internal accountancy control, including the definition, goal, content and method of internal accountancy control. And this can be the theoretical base of the study of this paper.The fourth part: Using the example of S enterprise and description of internal accountancy control. It mainly bases on the investigation condition, and introduces briefly the necessity and basic conditions of the example enterprise implementing internal accountancy. And the writer gives description of current internal accountancy control of S enterprise from accountancy basis as accountant basic work conditions, currency and fund, fixed asset, collection and payment businesses, budget control aspects and so on. And also the writer gives analysis to the condition of current internal accountancy control of S enterprise, and directly puts forward existing problems and improvement opinion.The fifth part: It is some thoughts about strengthening internal accountancy control of national enterprises.Main contribution of this paper:This paper uses S enterprise as an example, and researches internal accountancy control of enterprises. The main creativities are as follows:1. The result of research of case enterprise has practical significance of guidance to further improve and strengthen internal accountancy control of the case enterprise.2. The writer investigates internal accountancy control of certain enterprise and this provides research material and example for the study of internal control theory.3. The writer gives analysis and summary of certain enterprise's internal accountancy control. And this can be the support or supplement of internal control theory.4. The content of this research is for enterprise and it can be reference for other enterprises'establishment and implementation of internal accountancy control. |
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