试谈中小企业内部控制

1、Private Enterprises of the intenal control issuesPulin ChangEconomic Review. 2008, (5)Third, the promotion of private SMEs in the internal control system strategy (A) change management and business owners the concept of development. The majority of private small and medium enterprises in the family

2、business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, str

3、engthen internal controls that will affect the organization the members of distrust, resulting in internal control. Many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important i

4、nternal control will be bound himself and staff development. Understanding of the bias, so that these leaders neglected the internal control system on the production and operation activities. Internal control can really become the leader of the internal needs of enterprise internal control system is

5、 the key to whether a mere formality. The internal control to make the internal needs of the enterprise depends largely on two points: First, determine whether the company financial information in decision-making; second is whether a companys financial information by providing a true win the trust o

6、f the community. Improved treatment of the risks of private SMEs leaders attitude and risk control methods, transform their attitudes on internal control, internal control Jiang Hua Yi Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote

7、 the business management of Kexue process and sustainable development, in order to effectively establish and implement internal control. (B) improve the quality of enterprise internal control system actors. In recent years, the ideological education of the private SME accountants, business training

8、delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control system. Although there are some companies internal control system, internal control system is not comprehensive and did not cover all the

9、 departments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. Lack of effective inter-sectoral coordination and restraint, often resulted in disjointed management. Internal control system is the corporate business units or personnel in the business

10、 formation process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational plan. Effective int

11、ernal controls to the premise, the key is the internal control system as the main body of the manager and staff. Man is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related to. Enterprises in the same time improve the intern

12、al control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes. (

13、C) improve the external environment for enterprise development, improve the internal control inputs. As the external environment for SME Development of the poor, the main energy-consuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus

14、on the market, run funds, no time to take into account the internal control issues. Enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. Through follow-up entrepreneurs and existing growing social

15、network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the firm. Changing functions of government departments to improve the SME Development of t

16、he external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control objectives. Development of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of intern

17、al control. (D) establish an effective monitoring mechanism to ensure the effective implementation of the internal control system. To ensure effective internal control system was implemented, and performs well, it must be oversight. Enterprises should set up internal audit body or an internal contro

18、l self-assessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or improvement. To strengthen supervis

19、ion, including the Government of China has formed a social supervision, including supervision and monitoring system outside the enterprise. However, these monitoring systems on the private monitoring results are not satisfactory for SMEs, Chinas private enterprises accounting standard system is not

20、perfect. Review report, the emphasis on technical errors and not pay attention to the authenticity of the report, submitted false information, lack of accountability and punishment. Absence of government supervision and government departments of information are independent, objective accounting prac

21、tices of private enterprise free rein. External oversight of private enterprises is the absence of other social supervision of absence. Social supervision mainly to accounting firms accounting for the main intermediary agencies. As the current audit of the business community not involved in private

22、enterprise, the law has not clearly defined annual accounting statements of private enterprises must be audited by certified public accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluc

23、tant to engage in private corporate audit. Only by strengthening external oversight, external oversight of the corporate pressure, and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal happen. (V)

24、 improve corporate governance mechanisms, clear management responsibilities. Internal control by the authorities as to achieve management objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are insepar

25、able. Internal control framework and corporate governance mechanisms of the internal management control system and system environment. Considerable part of private SMEs in China are individual, private sector, while investors in enterprises that operators of centralized leadership is serious busines

26、s. Ownership and management a high degree of unified management model management of private SMEs lack the internal binding. Although some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization

27、and supervision. Some cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal control. 民营中小企业内部操纵问题研究蒲林昌经济纵横.2008,(5)三、促进民营中小企业建立内操纵度的策略(一)转变企业所有者的治理与进展观念.民营中小企业中家族式企业居多，这些企业内部操纵的成败专门大程度上取决于领导或企业家的重视和执行程度.长期以来，受中国传统文化的阻碍，企业主笃信以诚待人，江湖

28、义气渗透到企业治理的诸多环节，认为加强内部操纵，会阻碍组织内部成员的不信任感，因而导致企业内部失控.许多民营企业主认为企业效益是靠业务做出来的，而不是由内部财务治理管出来的；认为市场才是最重要的，内部操纵会束缚自己及职员的进展.认识上的偏差，使这些领导者忽视了内部操纵制度对生产经营活动的作用.内部操纵能否真正成为领导者的内在需求，是企业内部操纵制度能否流于形式的关键.而要使内部操纵成为企业的内在需求，要紧取决于两点：一是财务信息是否决定着企业的决策；二是企业是否通过提供真实的财务信息取信于社会.改进民营中小企业领导者对待风险的态度和操纵风险的方法，转变其对内部操纵的态度，强化内部操纵意识，提高

29、内部操纵理念，将操纵制度融人企业治理之中，才能促进企业治理的科学化进程和持续进展，从而有效建立和实施内部操纵.(二)提高企业内操纵度行为主体素养.近年来，民营中小企业财会人员的思想教育、业务培训滞后，一些不具备从业资格的家庭成员、亲戚朋友被安排在财会工作岗位，缺乏内部操纵制度的相关知识.有些企业尽管存在内部操纵制度，但内部操纵制度不全面，没有覆盖所有的部门和人员，没有渗透到企业各个业务领域和各个操作环节.部门间缺乏有效的协调和牵制，往往造成治理脱节.内操纵度是企业各业务部门或人员，在业务运作过程中形成的相互阻碍、相互制约的一种动态机制，是具有操纵功能的各种方式、措施及程序的总称，它绝不等同于规

30、章制度，也不等同于内部治理，更不是组织打算.内部操纵要以有效为前提，其关键是作为内操纵度主体的经理和职员.“人”是内部操纵行为的主体，企业内部操纵失效，经营风险、会计风险的产生，均与之有关.企业在完善内部操纵制度的同时，应对会计人员进行职业道德教育，增强会计人员自我约束能力；加强对会计人员的业务培训，以提高工作能力，减少会计业务处理的技术差错. (三)改善企业进展的外部环境，提高内部操纵投入.由于民营中小企业进展的外部环境较差，企业负责人要紧精力耗费在企业之外，搞社会关系、拓展企业外部生存空间，抓市场、跑资金，无暇顾及内部操纵问题.企业为了其存活与进展，为了取得社会资本不得不在与政府部门的协调

31、关系方面发生大量支出.通过创业者已有的和后续不断进展的社会关系网络猎取各种资源成为民营中小企业创业和后续进展的差不多条件，如此，企业领导者将大量的人力和财力投入企业之外.转变政府部门职能，改善民营中小企业进展的外部环境，降低其创业和进展成本，使其在有限的资源下尽可能地实现内部操纵目标.进展中的民营中小企业应逐渐提高内部操纵投入，努力增加内部操纵的效益.(四)建立有效的监督机制，确保内部操纵制度有效实施.要确保内部操纵制度被切实地执行，且执行效果良好，其必须被监督.企业应设置内部审计机构或建立内部操纵自我评估系统，加强对本企业内部操纵的监督和评估，及时发觉漏洞和隐患，并针对出现的新问题和新情况及

32、内部操纵执行中的薄弱环节，及时修正或改进.为加强监督，我国已形成了包括政府监督和社会监督在内的企业外部监督体系.但这些监督体系对民营中小企业的监督效果却不尽如人意，我国民营企业会计规范体系还不健全.审查报表时，偏重于技术上的差错而不注重报表的真实性，缺少对报送虚假信息的责任追究与惩处措施.政府监督的缺位和政府各有关部门信息的相互独立，客观上使民营企业会计行为放任自流.民营企业外在监督的另一种缺位是社会监督的缺位.社会监督要紧由以会计师事务所为主体的会计中介机构执行.由于目前社会审计的业务尚未涉及到民营企业，法律上尚未明确规定民营企业年度会计报表必须经注册会计师审计，加之民营企业财务治理混乱、内

33、控乏力，使注册会计师及会计师事务所不情愿从事民营企业审计工作.只有加强外部监督，通过外部监督对企业施加压力，并将这种压力转化为动力，督促企业实施内部会计操纵制度，以杜绝企业内操纵度形同虚设的情况发生.(五)完善企业的公司治理机制，明晰治理权责.内部操纵作为由治理当局为实现治理目标而建立的一系列规则、政策和组织实施程序，与公司治理及公司治理密不可分.内部操纵框架与公司治理机制的关系是内部治理监控系统与制度环境的关系.我国民营中小企业中相当一部分属于个体、私营性质，企业的投资者同时确实是经营者，企业领导集权现象严峻.所有权与经营权高度统一的治理模式使民营中小企业治理缺乏内部约束性.有的民营中小企业

34、形式上尽管也建立了董事会、监事会，但真正的法人治理机构并未到位，缺乏授权与监管.有些民营中小企业为节减开支，往往不设置内控机构或虚设，内部操纵的内涵也较窄.On the internal control system in ChinaLi MingMarket Modernization.2007, (22)3. Strengthen the internal control system should regulate the main content In establishing the socialist market economic system and deepen the pr

35、ocess of accounting reform in enterprises to comply with accounting standards should be based on the reality of the units to establish and improve accounting and strengthen their own sets of accounting policies and accounting management control system. Of these accounting policies and accounting con

36、trol system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily accounting policies and methods. Also conducive to a coherent corporate accounting policies. (A) clearly defined economic and business deal with the division of respo

37、nsibilities and procedural methods Enterprises internal organization is the enterprise to plan economic activity. Organizational foundation for command and control. The core problem is that a reasonable division of responsibilities. In general economic and business address of each whole process, or

38、in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual control. such as money remittance document procurement, provides for the procurement managers, please fill out a single pa

39、ragraph. Supply planner (or supply department), please review the amount of content and collection units shall comply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement budget. With the

40、final clearance by the cashier shall complete Li remittance voucher settlement (cashier open the remittance settlement documents, but also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances reimbursement business provides to After

41、purchasing managers reported complete the bill. Delivery of goods to transportation personnel. Storekeeper acceptance quantity, the quality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouchers for reimbursement. (B) clear divisio

42、n of assets and custody of records Requirements as money management Property Management account of correlation personnel, designed to protect the safety integrity of assets. 如 teller may not concurrently in charge of auditing, accounting and income archiving costs, the registration of credit and deb

43、t accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by two or more of the recipients, inspection of the entire process of database security were jointly responsible. A breakdown of storage materials to the designated perso

44、ns or a separate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide competent leadership to designate a person or a successor agent and monitoring procedures for completing the necessary t

45、ransfer or transfer list. Another. The review of cash-based system of material balance system for sending and receiving complex, complex points system, also are a variety of measures against the wrong system of internal controls. (C) clear that the accounting documents and accounting records to ensu

46、re completeness and accuracy requirements Made to the original documents in various formats, number of copies, number, delivery process, the Alliance leaders and managers use the signature, details the number of total number and case with the same number of buildings such as the provisions made for

47、the kinds of books and records of account card required to maintain a certain unity between the same or requirements. Also provided accounting double check details check the balance of the various statements related to digital check. And hence the provisions of the internal audit system. (D) explici

48、tly provides for the establishment of property inventory system inventory To ensure the safety and integrity of production materials, in addition to the provisions of material goods for collection and payment of each custodian must implement the perpetual inventory method after checking the accounts

49、 and inventory, but also provides property, inventory and supplies a comprehensive inventory of the local system. To ensure that card accounts are in conformity with or timely processing error occurred. In addition to the provisions of the cash the cashier check out before work each day count cash i

50、n case of error in time reporting, the accounting officer should always check cashier work. Regular or irregular inspections of cash and treasury management. 关于企业内部操纵制度的考虑李明商场现代化.2007,(22)三加强内部操纵制度应规范的要紧内容在建立社会主义市场经济体制和深化会计改革过程中企业在遵守会计准则的基础上应以本单位会计工作实际动身建立健全和强化自身台理的会计政策和会计操纵制度.对这些会计政策和会计操纵制度应作出书面文字规

51、定如此不仅有利于企业有关人员了解处理日常会计事项的政策和方法也有利于企业会计政策的前后连贯.1 明确规定处理各种经济业务的职责分工和程序方法企业的内部组织机构是企业经济活动进行打算指挥和操纵的组织基础其核心问题是合理的职责分工.在一般情况下处理每项经济业务的全过程，或者在全过程的某几个重要环节都规定要由两个部门或两个以上部门、两名或两名以上工作人员分工负责，起到相互操纵的作用.如汇出笔采购货款，规定要由采购经办人填写请款单供应打算员(或供应部门负责人)审查请款数额内容及收款单位是否符台台同和打算，会计员审核请款单的内容并核对采购预算后编制付款凭证最后由出纳员凭手续完整的俐款凭证办理汇款结算(出

52、纳员开出汇款结算凭证，还要通过会计员审核)，前后须经四人分工负责处理.而采购汇款的报账业务，则规定要通过采购经办人填写报账单物资提运人员提货仓库保管员验收数量，检查员验收质量以及会计员审核发票、账单及验收凭证，编制转账凭证报销.2 明确资产记录与保管的分工规定管钞票、管物管账人员的相互制约关系，旨在爱护资产的安全完整.如出纳员不得兼管稽核、会计档案保管和收人费用、债权债务账目的登记工作，银行票据的签发印鉴，必须有两人分不掌管，向银行提取较大数额现金时必须由两人以上，对领款、点验安全人库的全过程共同负责仓库材料明细账要设专人稽核或另设记账员记账管钞票、管物管账人员因故离开工作岗位或调动工作时，规

53、定要由主管领导指定专人代理或接替并监督办理必要的交接手续或正式移交清单.另外现金收付的复核制物资收发的复秤制，复点制等也差不多上防错防弊的内部操纵制度.3 明确规定保证会计凭证和会计记录的完整性和正确性要求要对各种自制原始凭证在格式、份数、编号、传递程序，各联的用途有关领导和经办人签章、明细数同合计数及大小写数宇一致等方面做出规定，对各种账簿记录要求账证的一致或保持一定统一关系的规定还有会计核算中规定的双线核对余额明细核对、各种报表相关数字核对以及由此而规定的内部稽核制度等.4 明确规定建立财产清查盘点制度为了保证则产物资的安全和完整，除规定物资保管员对每项物资进行收付后都要实行永续盘存方法核

54、对库存账实外，还要规定财产物资的局部清查和全面清查制度以保证账卡物相符或及时处理发生的差错.现金出纳员除规定每日下班前要结账清点库存现金遇有差错要及时报告外，会计主管人员还要经常检查出纳工作定期或不定期检查库存现金及金库治理情况.On the status of our internal control thinking.Tan Yi.Economic & Trade (Academic Edition).2008,6 (8)2 Current Situation of SMEs in China causes of internal control 2.1 Chinese SMEs do n

55、ot know of internal controls in place The status of internal control in China as Chinas market economy short time, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even more is the lack of a recognized standard system. In the

56、current specification system, basically a complete internal control system. Some business managers on internal control there are many misconceptions, if any, that internal control is the separation of incompatible accounting positions, some of that internal control is the reimbursement provisions, a

57、nd some think that is the internal discipline of internal control requirements, etc. At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to see a longer cycle, but also provide more staff positions, the need for a large number of rules and r

58、egulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency; even some Engage in internal control that is of no confidence against their own people, easy to create internal

59、contradictions. In addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be imagined. 2.2 Current Situation of SMEs in China Causes of Internal Control 2.2.1 Internal cont

60、rol concepts behind Internal control system of Chinese enterprises in the planned economic system established and developed, and many companies understanding of internal control within the constraints also remain in the stage, many people believe that internal control is the internal supervision, is