Research On The Optimization Of Internal Accounting Control In Private Enterprises Group

Along with the development of economic and industry competition intensifing, in order to decentralize management risk, obtain the complementary advantages, enhance core competitiveness, the organization form of enterprises are evolving correspondingly and constantly. Thus enterprise groups come into beinggradually with powerful large enterprise as the core.Enterprise groups sustain the overall rights and interests of enterprise group through the clear property right relations and contractual relationship.Private enterprise group is the main constituent part of enterprise group and the important supplement of the socialist economic system. Compared with the general enterprises, private enterprise groups could improve competitive power and decentralize management risk by diversification and internal cooperation.But owning to the complexity of group ownership structure and the property right relations and personnel arrangement, it's more difficult for the business direction, corporate governance, business management, financial management and internal accounting control. In recent years, there have been many accounting fraud scandals due to the detects of internal accounting control in the private enterprise group which led to financial crisis cases and even led to bankruptcy. Therefore, it is very worth to study how to strengthen the private enterprise group's internal accounting control and theresearch would have profound theoreticalsignificance and important practical significance.The paper mainly uses research method of theoretical analysis,social investigation and case study. The first part mainly introduces the background,significance, thinking framework, methods and main content ofthe research.In the second to fourth parts,based on the large number of referenceabout the internal accounting control theory, the paper combs the domestic and foreign research achievements, traces the evolution of the theory and practice of the internal accounting control, analyzes the management mode of privateenterprise group and characteristics of the internal accounting control, thus laying a theoretical foundation for the subsequent case study.The key parts of this paper are fifth and sixth part. Based on the thorough investigation about the current situation of internal accounting control in GC private enterprises group, the paper objectively analyzesthe Defects and problems in the construction of internal accounting control system, combined with the author's practice experience of financeand accountings, using American COSO internal control system for reference, following the own characteristics of the internal accountingcontrol in private enterprises group, puts forward the overall optimizing principle and target.At last this paperputs forward some countermeasures for optimizing the internal accounting control system to the GC private enterprises group mainly from these aspects of control environment, risk assessment, control activities, information and communication, etc. Some suggestions of this paper would have certain reference value for the construction of internal accounting control system to other enterprises groups, especially for other private enterprises groupsin our country.