This paper consists of six parts: the first chapter is the preface, the second and third chapters are theoretical analysis, the fourth and fifth chapters are empirical analysis, and the sixth chapter is the conclusion and discussion.
Chapter 1: Introduction, which mainly introduces the research background, research ideas and methods of this paper, and defines some concepts involved in this paper.
Chapter two: Theoretical preparation. In view of the relationship between internal control and internal accounting control, this chapter introduces and comments on the development of internal control theory at home and abroad, and leads to the concept of internal accounting control. Furthermore, the relationship among internal accounting control, internal control and internal management control is analyzed, and it is considered that internal accounting control and internal control have a natural origin. Early internal control is a kind of accounting control, and internal accounting control has always been the core content of internal control. Internal management control is the premise and foundation of internal accounting control, and the division between internal management control and internal accounting control is relative. With the development of internal control theory and practice, the two have the trend of mutual integration.
Chapter III: Theoretical analysis framework. This chapter mainly introduces the basic theory of corporate governance, analyzes the relationship between corporate governance structure and internal accounting control, and holds that a standardized corporate governance structure can provide a good control environment for internal accounting control, and good internal accounting control is an effective measure and method to achieve corporate governance objectives. There is an interactive relationship between corporate governance structure and internal accounting control. This paper holds that it is necessary to establish internal accounting control suitable for corporate governance structure. On this basis, this paper constructs the basic framework of internal accounting control, and discusses the basic problems such as the goal, environment and content of internal accounting control.
Chapter four: Empirical analysis. This chapter mainly investigates the present situation and main problems of internal accounting control in Chinese enterprises, and discusses the main factors that cause this situation. This paper holds that the quality of control environment, the construction of relevant laws and regulations, the improvement of accounting supervision system and the improvement of internal and external governance mechanism of the company are the main factors affecting internal accounting control.
Chapter five: This chapter puts forward the basic ideas of strengthening the internal accounting control of Chinese enterprises. This paper holds that the general idea of strengthening internal accounting control in enterprises in China is that the existence of multi-level principal-agent relationship and the weakening or out-of-control of accounting hinder the long-term development of enterprises. At present, under the premise of improving the internal accounting control environment, we should take reasonable incentive and restraint mechanism as the main accounting control means, guide the behavior of each control subject in the corporate governance structure, and effectively implement internal accounting control. We can start from these aspects: create a good control environment, improve the construction of relevant laws and regulations, strengthen accounting supervision, establish and improve the internal governance mechanism of the company, improve the external governance mechanism of the company, and establish and improve the enterprise incentive mechanism.