【正文】 uditing standards announcement no. 1, this paper expounds the internal management control and internal accounting control: the definition of internal management control including, but not limited to anization plan, and the administrative department of the authorized approval of economic business decisionmaking steps on the relevant procedures and records. This authorization of items approved activities is the responsibility of management, it is directly related to the management department to perform the anization39。s internal control structure including provide for specific target reasonable assurance of the pany set up all kinds of policies and procedures. The announcement that the internal control structure consists of control environment, accounting system (accounting system), the control program three ponents, the internal control as a anic whole posed of these three elements, raised to the attention of the internal control environment. The control environment, reflecting the board of directors, managers, owners, and other personnel to control the attitude and behavior. Specific include: management philosophy and operating style, anizational structure, the function of the board of directors and the audit mittee, personnel policies and procedures, the way to determine the authority and responsibility, managers control method used in the monitoring and inspection work, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc. Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business。 Measuring the value of economic business to make its currency39。 Determine the economic business events, to ensure that it recorded in the proper accounting period。 Clear division of the responsibility of each employee。 The contact of assets and records control。 No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other. Overall internal control framework stages: stage of internal control After entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and anizational form, using the new management thinking, internal control structure for the development of internal control to control the overall framework. In 1992, the famous research institutions internal control by anization mittee (COSO) issued a landmark project internal control the whole framework, also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international munity and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world. The COSO report defines internal control as: designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal pliance goals to provide reasonable assurance, by the board of directors, managers and other staff to 西安交通大學(xué)城市學(xué)院本科畢業(yè)設(shè)計（論文） 6 implement a process. By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel。 Information goal is refers to the internal control to ensure the reliability of the enterprise financial report。s objectives are achieved. In practice, control activities in various forms, usually following categories: performance evaluation, information processing, physical controls, segregation of duties . Information and munication: it refers to enable staff to perform their duties, to provide staff with the exchange and dissemination of information as well as information required in the implementation, management and control operations process, panies must identify, capture, exchange of external and internal information. External information, including market share, regulatory requirements and customer plaints and other information. The method of internal information including accounting system that records created by t