Research on the Internal Control System of the Modern Enterprises

摘要

Based on analyzing the relationships between the internal control and responsibility accounting, this paper researches the problem how to put the theories and methods of responsibility accounting into the system of internal control in the modern enterprises, and puts forward the constructing a two-tier internal control system. First of all, this paper proposes an internal control that puts the responsibility center as a whole; secondly, it proposes an internal control of a company which is facing the daily operational activities and facing external enterprises. Through using a series of methods of responsibility accounting to realize the objectives of keeping away the enterprise risks, reducing frauds and improving the efficiency of the production, and so on, is the core of this system.