Internal control system is an important part of modern enterprise management system, but also the internal financial management and accounting of the basic specification, the units should be based on relevant laws and regulations, combined with the department or the system's actual formulate its own business characteristics appropriate to the unit and management requirements of internal accounting control and restraint mechanisms. Specifically accounting work is to define the duties and powers related personnel, work order and discipline required to do by the book, reducing the impact of human factors to improve the efficiency and quality of accounting work to prevent operational risks from occurring.