Accounting is a mechanism which is used to transmit information. It guides capital's flowthrough transmitting accounting information, to optimize the allocation of resources.
会计是一种信息传导机制，它通过会计信息的传递来引导资本流动，从而对资本进行优化配置。
2
Finally the thesis set the example of Asahi Glass Company to elaborate how to realize internal accounting control through the designment and improvement of internal control flow.