With the increasingly fierce economic competition and increasing corporate governance problems, Chinese scholars have begun to pay attention to the relationship between corporate governance and internal accounting control. Some scholars pointed out that the establishment and implementation of internal accounting control should consider the environmental factor of corporate governance. As Tang Yuhua said, corporate governance structure is a necessary environment for internal accounting control. The goals of corporate governance and internal accounting control are the same; There are similarities between internal accounting control and corporate governance in control methods; The goal of corporate governance is achieved through effective internal control. This has greatly promoted the scholars to combine the research of internal accounting control with the actual operation of the company, and put forward that effective internal accounting control is more conducive to the development of corporate governance structure and a favorable guarantee for enterprises to achieve their business objectives. Combining the theory and practice of internal accounting control research, this paper provides an internal accounting control system suitable for the development of enterprises and ensures the realization of corporate governance objectives.
2. Construction of internal accounting control system
With the research of accounting control theory and the deepening of enterprise accounting practice in China, theoretical scholars gradually pay attention to the construction of the overall mechanism of enterprise internal accounting control. Internal accounting control is not only the work of the financial department, its establishment and operation are closely related to everyone and every department of the company, that is, the construction of internal accounting control system runs through all links of the company organization. Therefore, Zhu, a Chinese scholar, thinks that the internal control structure or internal control system should be constructed, and the establishment of internal accounting control should be discussed based on the internal control system of the whole enterprise. In the operation and management of modern companies, internal accounting control should not simply start from the financial department, but should strengthen the optimization of accounting information management process by the financial department. The internal accounting control system involves all departments related to any business operation of the company. Therefore, Zhang Xianzhi believes that the study of internal accounting control should not only be considered from the perspective of accounting, but also be studied from the perspective of enterprise management in combination with the actual situation, aiming at seeking and establishing the harmony and unity of internal management control and internal accounting control. Only by organically combining the establishment and design of internal accounting control with the operation and management of the company can an effective internal accounting control mechanism suitable for the development of enterprises be established.
3. Evaluation of the effectiveness of internal accounting control
It should not be ignored that the establishment and implementation of the internal accounting control system does not mean that it will definitely play an important role in practical work. The establishment and development of any system is only the first step to success. In the process of its implementation and development, it is necessary to establish a scientific evaluation system of internal accounting control effect, find out the reasons that lead to the problems of internal accounting control system, and find out the weak links of internal accounting control through scientific evaluation mechanism, so as to provide reliable practical basis for further improving the internal accounting control system, which is an indispensable and important control link in the implementation process. Taking Li Guangzhong as the representative, this paper puts forward the principles of evaluating internal accounting control, namely, the principles of legality, economy, soundness and applicability. Make the evaluation of internal control accounting control system more comprehensive, fair and accurate, and provide timely and accurate information for enterprise decision makers. He believes that the content of internal accounting control evaluation should mainly include the evaluation of the soundness of internal accounting system and the evaluation of the effectiveness of internal accounting control system. The perfection of internal accounting control system can better reflect the ability of enterprises to cope with risks and improve the efficiency of internal accounting support. The effectiveness of internal accounting control can better reflect the effect of internal accounting control, whether it adapts to the development of enterprises, whether it can provide strong institutional support for enterprises, and finally realize the strategic objectives of the company. Zhou established a multi-level evaluation index system of internal accounting control by using analytic hierarchy process, and discussed the mathematical model of fuzzy comprehensive evaluation in his research, and made a comprehensive evaluation of internal accounting control for the first time, and conducted quantitative research and processing on qualitative indicators. The internal accounting control system is a powerful project, which has well-known purposes in setting methods, management methods and organizational levels. By analyzing the evaluation indexes at different levels, we can find the weak links in the system control and the links that hinder the correct operation of the internal accounting system, thus providing a favorable basis for establishing a more sound internal accounting control system. He Enliang also believes that there should be two methods to evaluate the internal accounting control system: qualitative measurement and quantitative measurement. Qualitative evaluation is mainly to evaluate the legitimacy and effectiveness of internal accounting control system, which is easily influenced by the subjective judgment of the evaluator and will be biased. In contrast, quantitative evaluation is more scientific. On the basis of establishing quantitative evaluation standards, the effectiveness and rationality of its internal accounting control are evaluated through models. From the perspective of scientific evaluation, scholar Zhou Li thinks that comprehensive evaluation should be made from four aspects: internal control system, coordination, soundness, economy and applicability.