Case Study On Internal Accounting Control Of HCJB Auto Co Ltd.

With the acceleration of economic market pace changes,the economic system and economic structure of our country have gradually changed.The management approach in the old times is not enough to face the ever-changing market economy.Most companies are ignoring internal management while pursuing high profits and rapid development,and various business risks have come one after another.From the "Enron Incident" of the 1990 s to the "Zhang Zidao" and "Huishan Dairy" during these years,the instant "collapse" of these large companies has brought a strong sense of shock to the world economy.After just a dozen years,China has a relatively complete internal accounting control system.However,compared with developed countries and large multinational companies,the gap still exists.Mainly reflected in the enterprise's internal accounting control system environment is not perfect,staff have less internal accounting control awareness,the implementation environment is not perfect.This paper will take HCJB Automobile Co.,Ltd.as an example and conduct research on the company's internal accounting control system from reading relevant internal accounting control documents,and describing several representative events occurred in the daily work in financial department.Through the observation and study of the internal accounting control environment,financial department organization structure,cost accounting internal accounting control process,purchase and payment internal accounting control process,combined the relevant theories of internal control to propose suggestions for improving the internal accounting control system of HCJB Automotive Co.,Ltd,and reset up the process for existing defects.Hope to provide reference value for the internal accounting control of China's auto manufacturing companies.