我省中小企业内部会计控制制度存在的主要问题及改进策略

从我省中小企业内部会计控制建设实际出发，结合COSO-ERM框架，我们认为，我省中小企业内部会计控制存在的主要问题主要表现在以下几个方面：一、控制环境存在的问题从我国及我省实际来看，中小企业管理层普遍缺乏内部会计控制意识，普遍认为内部控制仅仅是监管部门的要求，是一种纯粹的成本，没有看到内部会计控制对实现企业经营目标以及贯彻企业经营战略的重要价值。这种情况导致了中小企业往往缺乏建立内部会计控制制度的意愿。从组织架构来看，建立起有效运作的企业治理结构是内控制度正常发挥作用的前提。具体到内部会计控制来看，相关的岗位和制度设计包括恰当的岗位设置、严密的凭证制度、合理的会计记录程序和严格的日常核对制度等。中小企业中，相关的岗位设计和相关授权制度普遍存在交叉、混乱或缺乏的情况。这使得内部会计控制的有效性大打折扣。人力资源管理方面来看，缺乏称职的财务岗位人才是影响中小企业内部会计控制建立健全的重要因素。但缺乏相关的专业人才，而企业又往往不重视在职人员的相关培训，致使建设中的内部控制机制不能很好地发挥作用，未能达到企业内部控制预期的效果。二、风险评估存在的问题中小企业往往存在重最终经营结果而忽视风险评估的倾向。随着经济全球化程度加深、技术创新加速以及规制环境的不断变化中小企业面临的竞争和规制环境更加复杂。缺乏全面风险评估往往导致严重的后果，在很多时候会影响到中小企业经营的可持续性。具体到内部会计控制而言，构建内部会计控制应全面评估中小企业经营面临的内外部各类风险，并针对可能严重影响到企业内控执行，或可能引发财务风险的重大风险因素设立相应的控制制度加以防范。同时，在风险管理中，还应该注重新技术和信息系统的应用。以提升企业分析和量化评估风险的能力。三、控制活动存在的问题内部会计控制是指通过企业内部会计活动对公司经营风险和经营活动实施的控制。中小企业的内部会计控制活动缺陷主要表现在各内部控制环节缺乏规范性。这使得中小企业内部会计控制的有效性和可靠性大打折扣。一般来说，会计控制主要环节包含以下内容：第一，适宜的财务岗位设置，一般可设会计主计、稽核、出纳等岗位；第二，严格的凭证制度；第evaluation,socialsupervisionandinternalsupervisionandevaluation,etc.Amongthem,thegovernmentsupervisionandmostlyconfinedtothesupervisionofthetaxevasionbehaviorofenterprises;Financialandsocialsupervisionshallbelimitedtotherelevantauditinstitutionsissuedbytheimplementationandeffectivenessofinternalcontrolauditreportaccordingly;Enterpriseinternalsupervision,duetothesmallandmedium-sizedenterpriseduetotheirsmallsize,mostdidnotseparateestablishmentofinternalcontrolevaluationinstitution,mostlydependontheaccountingdepartmentorpostpersonnelself-policing.Inaddition,smallandmedium-sizedenterprisesevensetuparelativelyperfectsystemofinternalcontrol,alsowillbeaffectedbytheinterventionofmanagementmostly,lackofindependence.Six,smallandmedium-sizedenterprisesinourprovinceintheinternalaccountingcontrolsystemimprovementstrategyManysmallandmedium-sizedenterprisesinthestart-upstage,becauseofthelimitationofsize,cost,andabilitytendtolackenoughincentivetoestablishandperfectinternalaccountingcontrolandsufficientresources.Butatthesametimeshouldsee,inthebusinessstart-upphase,enterpriseinternalcontrolaspectsindeedoftenisfailingandunsustainablegrowthofthemostimportantTherefore,thesocialparties,includingbusinessandgovernment,shouldpayattentiontotheestablishmentandimplementationofinternalaccountingcontrolsystem,builduptheestablishmentandexecutionofinternalcontrolenvironmentfactors.Firstofall,canputthesmallandmedium-sizedenterprisesinourprovinceindustryclusterastheexplorationofsmallandmedium-sizedenterpriseinternalaccountingcontrolsystemisimportanttorelyon.Accordingtodifferentindustrycharacteristicsofindustrycluster,businessmodelcharacteristics,potentialriskcharacteristicsanddevelopmentstagecharacteristicsestablishedsuitableforthefactoftheenterpriseinourprovinceofinternalaccountingcontrolsystem.Canchoosethefirstconditionalleadingenterprisesasapilot,establishrelevant"typicalexample",andtheninitsplacewithintheindustryclusterofpromotion.Second,shouldnoticetofitwiththecapitalmarketfinancingrequirements.Asthenational"newthreeboard"marketfullyopen,enterprisesinourprovincehasareadytothesmalllisted"newthreeboard"boom.Expansionandnewthreeboardforsmallandmedium-sizedenterprisesinourprovincetoestablishinternalaccountingcontrolsystemprovidesanimportantexternalreferenceandbenchmarking.Inaccordancewiththenewthreeboardrequirestopromoteourprovincesmallandmedium-sizedenterpriseinternalaccountingcontrolwillplayatwicetheresultwithhalftheeffort.Finally,thesmallandmedium-sizedenterprisesrestrictedbyitsownresources,scaleanddevelopmentstage,whowereunabletoestablishandimplementtheperfectinternalaccountingcontrolsystem.Inthisbackground,thegovernmenturgentlyneedstostrengthentherelatedpublicservices,promotingtheconstructionofinternalaccountingcontrolofsmallandmedium-sizedenterprisesinourprovince.Ontheonehand,ourprovincegovernmentfunctionaldepartmentsshouldformulatesuitableforourprovinceactualsituationoftheinternalaccountingcontrolstandard,andsmallandmedium-sizedenterprisesinourprovincetopromotetheimplementation.Atthesametime,ourprovincegovernmentfunctionaldepartmentsshouldstrengthenthesurveillan