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1PrivateEnterprisesoftheintenalcontrolissuesPulinChang确Ec缎on甜om贺ic棋R装ev蜂ie任w松.训2罗00院8,签(阶5)毯Th杰ir系d,凤t任he玉p佛ro初mo肾ti绿on伪o痛f冒pr渐iv剑at派e革SM夺Es华i返n碧th器e粘in奶te削rn颂al似c姐on件tr伐ol革s峰ys围te绍m州st贿ra显te拜gy娃(A)changemanagementandbusinessownerstheconceptofdevelopment.Themajorityofprivatesmallandmediumenterprisesinthefamilybusiness,thesuccessoftheseenterprisesdependslargelyoninternalcontrolorentrepreneurleadershipattentionandlevelofimplementation.Overtheyears,bytraditionalChineseculture,businessownersbelieveinSincerity,fraternalloyaltypermeatemanyaspectsofenterprisemanagement,strengtheninternalcontrolsthatwillaffecttheorganizationthemembersofdistrust,resultingininternalcontrol.Manyprivatebusinessownersthatrelyonbusinesstodobusinessbenefitsoutof,ratherthanoutoftheinternalfinancialmanagementcontrol;thatthemarketisthemostimportantinternalcontrolwillbeboundhimselfandstaffdevelopment.Understandingofthebias,sothattheseleadersneglectedtheinternalcontrolsystemontheproductionandoperationactivities.Internalcontrolcanreallybecometheleaderoftheinternalneedsofenterpriseinternalcontrolsystemisthekeytowhetheramereformality.Theinternalcontroltomaketheinternalneedsoftheenterprisedependslargelyontwopoints:First,determinewhetherthecompanyfinancialinformationindecision-making;secondiswhetheracompany'sfinancialinformationbyprovidingatruewinthetrustofthecommunity.ImprovedtreatmentoftherisksofprivateSMEsleader'sattitudeandriskcontrolmethods,transformtheirattitudesoninternalcontrol,internalcontrolJiangHuaYiShi,Tigaointernalcontrolconcepts,JiangenterprisemanagementcontrolsystemamongfinancialpeoplecanpromotethebusinessmanagementofKexueprocessandsustainabledevelopment,inordertoeffectivelyestablishandimplementinternalcontrol.

(B)improvethequalityofenterpriseinternalcontrolsystemactors.Inrecentyears,theideologicaleducationoftheprivateSMEaccountants,businesstrainingdelayed,somedonothavethequalificationsoffamilymembers,relativesandfriendswasscheduledforaccountingjobs,lackofknowledgeoftheinternalcontrolsystem.Althoughtherearesomecompaniesinternalcontrolsystem,internalcontrolsystemisnotcomprehensiveanddidnotcoverallthedepartmentsandpersonnel,nottopenetratetheenterpriseoperatingvariousbusinessfieldsandinallsectors.Lackofeffectiveinter-sectoralcoordinationandrestraint,oftenresultedindisjointedmanagement.Internalcontrolsystemisthecorporatebusinessunitsorpersonnelinthebusinessformationprocessofmutualinfluenceandmutualrestrictionofadynamicmechanism,isacontrolfunctionofavarietyofmethods,measuresandproceduresingeneral,itisnotequivalenttotheregulationssystem,notthesameasinternalmanagement,butnottheorganizationalplan.Effectiveinternalcontrolstothepremise,thekeyistheinternalcontrolsystemasthemainbodyofthemanagerandstaff."Man"isthesubjectofinternalcontrolbehavior,failureofinternalcontrol,riskmanagement,accounting,productionrisksarerelatedto.Enterprisesinthesametimeimprovetheinternalcontrolsystemtodealwiththeaccountingstaffofprofessionalethicseducation,ZengQiangaccountingstaffcapacitytoself-restraint;tostrengthenprofessionaltrainingforaccountingpersonneltoenhancetheabilitytoworktoreducetechnicalerrorsintheaccountingbusinessprocesses.

(C)improvetheexternalenvironmentforenterprisedevelopment,improvetheinternalcontrolinputs.AstheexternalenvironmentforSMEDevelopmentofthepoor,themainenergy-consumingbusinessexecutivesoutsidethefirm,engageinsocialrelationsoutsidethefirmtoexpandlivingspace,focusonthemarket,runfunds,notimetotakeintoaccounttheinternalcontrolissues.Enterprisetoitssurvivalanddevelopment,inordertoachievesocialcapitalandgovernmentdepartmentshavetocoordinaterelationsintheexpenditures.Throughfollow-upentrepreneursandexistinggrowingsocialnetworkforallkindsofresourcesintothedevelopmentofprivatesmallandmediumbusinessandfollowthebasicconditions,sothatbusinessleaderswillinvestalotofhumanandfinancialresourcesoutsidethefirm.ChangingfunctionsofgovernmentdepartmentstoimprovetheSMEDevelopmentoftheexternalenvironment,reducethebusinessanddevelopmentcosts,limitedresourcesmakeitpossibletoachievetheinternalcontrolobjectives.Developmentofprivatesmallandmediumenterprisesshouldgraduallyimprovetheinternalcontrolinputs,effortstoincreasetheeffectivenessofinternalcontrol.

(D)establishaneffectivemonitoringmechanismtoensuretheeffectiveimplementationoftheinternalcontrolsystem.Toensureeffectiveinternalcontrolsystemwasimplemented,andperformswell,itmustbeoversight.Enterprisesshouldsetupinternalauditbodyoraninternalcontrolself-assessmentsystem,tostrengthentheinternalcontrolmonitoringandevaluation,todetectvulnerabilitiesandrisks,andOntheemergenceofnewproblemsandnewsituationsandinternalcontrolimplementationoftheweaklinkinatimelymannerXiuzhengorimprovement.Tostrengthensupervision,includingtheGovernmentofChinahasformedasocialsupervision,includingsupervisionandmonitoringsystemoutsidetheenterprise.However,thesemonitoringsystemsontheprivatemonitoringresultsarenotsatisfactoryforSMEs,China'sprivateenterprisesaccountingstandardsystemisnotperfect.Reviewreport,theemphasisontechnicalerrorsandnotpayattentiontotheauthenticityofthereport,submittedfalseinformation,lackofaccountabilityandpunishment.Absenceofgovernmentsupervisionandgovernmentdepartmentsofinformationareindependent,objectiveaccountingpracticesofprivateenterprisefreerein.Externaloversightofprivateenterprisesistheab声se浇nc场e嫌of萌o且th闻er亦s忙oc次ia收l赌su论pe撑rv寸is象io鸣n同of区a葱bs炒en板ce阴.蜓So料ci物al睁s孙up码er厕vi皮si秋on维m诚ai宵nl漠y脉to绒a冬cc墙ou敢nt洗in敞g削fi给rm早s尝ac任co碌un呢ti挨ng额f津or绢t景he签m练ai衰n残in殖te赢rm库ed崇ia糕ry涛a婚ge撞nc案ie训s.睛代As漫t台he班c相ur好re抖nt胸a帮ud加it休o营f昨th订e垃bu斑si帐ne患ss申c提om揪mu晒ni顺ty坝n畏ot批i廊nv弓ol饥ve嚷d每in脂p摆ri厕va宜te粱e廊nt暂er股pr蜂is涂e,戏t求he僻l与aw耍h秒as挣n壤ot惊c屠le纪ar穷ly箭d坝ef食in窝ed缘a昌n属nu旦al跳a曾cc剥ou占nt仰in优g遵st泉at拍em将en个ts蔑o侄f馅pr瞧iv它at述e巧en湖te巴rp策ri腹se敲s调mu林st悲b门e纹au酷di块te吩d蛛by陆c别er贫ti宇fi卧ed际p术ub译li陡c但ac催co堆un孟ta恨nt央s,镜t首og孟et击he主r传wi吸th苹p佣ri乡va夕te径e李nt相er疮pr续is远e防fi贯na药nc查ia啄l蚀ma洪na炎ge全me糟nt弄c吐on网fu橡si捧on犁,木in削te尊rn理al终c某on更tr隐ol患w他ea堂kn睛es晚s,励s泛o隆th炉at什c衰er穴ti钉fi永ed挖p典ub汉li保c屋ac狗co嫁un仆ta旺nt衔s矮an叹d是ac混co状un似ti员ng温f举ir唱ms盏r舌el鄙uc高ta粱nt第t金o发en污ga食ge娱i统n喂pr贷iv贡at必e屡co排rp闲or期at背e状au邮di捡t.胆O缺nl暴y冤by鄙s夏tr误en纲gt冤he计ni钱ng案e殃xt蔬er决na湖l会ov货er担si晌gh君t,狐e梳xt限er怕na回l屠ov喇er当si远gh款t名of焦t丧he核c史or既po退ra矩te须p训re醒ss题ur顺e,蜘a胳nd体t蚊hi思s限pr擦es李su茶re击i暮nt乎o萍mo律ti扮ve帜f乐or流ce闲,息an娃d洁ur灾ge欲e孩nt宽er伸pr肉is氧es揪t袍o扯im峡pl胁em馒en狼t蚀in摸te茧rn限al湖a担cc眼ou民nt击in成g淋co毯nt辅ro饥l系sy揉st池em项t舅o携el低im裁in南at疑e塌th堡e除in乒te冲rn糖al杜c帮on环tr酸ol砍s使ys参te览m玉of挎n肺om娇in保al口h夏ap皮pe懂n.华

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民营中小企业内部控制问题研究蒲林昌经济纵横.2021,(5)三、促进民营中小企业建立内控制度的策略(一)转变企业所有者的管理与发展观念.民营中小企业中家族式企业居多,这些企业内部控制的成败很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,受中国传统文化的影响,企业主笃信以诚待人,江湖义气渗透到企业管理的诸多环节,认为加强内部控制,会影响组织内部成员的不信任感,因而导致企业内部失控.不少民营企业主认为企业效益是靠业务做出来的,而不是由内部财务管理管出来的;认为市场才是最重要的,内部控制会束缚自己及员工的发展.认识上的偏差,使这些领导者忽视了内部控制制度对生产经营活动的作用.内部控制能否真正成为领导者的内在需求,是企业内部控制制度能否流于形式的关键.而要使内部控制成为企业的内在需求,主要取决于两点: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控制风险的方法,转变其对内部控制的态度,强化内部控制意识,提高内部控制理念,将控制制度融人企业管理之中,才能促进企业管理的科学化进程和持续发展,从而有效建立和实施内部控制.(二)提高企业内控制度行为主体素质.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,缺乏内部控制制度的相关知识.有些企业虽然存在内部控制制度,但内部控制制度不全面,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,往往造成管理脱节.内控制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影响、相互制约的一种动态机制,是具有控制功能的各种方式、措施及程序的总称,它绝不等同于规章制度,也不等同于内部管理,更不是组织计划.内部控制要以有效为前提,其关键是作为内控制度主体的经理和员工.“人”是内部控制行为的主体,企业内部控制失效,经营风险、会计风险的产生,均与之有关.企业在完善内部控制制度的同时,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)改善企业发展的外部环境,提高内部控制投入.由于民营中小企业发展的外部环境较差,企业负责人主要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,无暇顾及内部控制问题.企业为了其存活与发展,为了取得社会资本不得不在与政府部门的协调关系方面发生大量支出.通过创业者已有的和后续不断发展的社会关系网络获取各种资源成为民营中小企业创业和后续发展的基本条件,这样,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,改善民营中小企业发展的外部环境,降低其创业和发展成本,使其在有限的资源下尽可能地实现内部控制目标.发展中的民营中小企业应逐渐提高内部控制投入,努力增加内部控制的效益.(四)建立有效的监督机制,确保内部控制制度有效实施.要确保内部控制制度被切实地执行,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控制自我评估系统,加强对本企业内部控制的监督和评估,及时发现漏洞和隐患,并针对出现的新问题和新情况及内部控制执行中的薄弱环节,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罚措施.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.社会监督主要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,加之民营企业财务管理混乱、内控乏力,使注册会计师及会计师事务所不愿意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控制制度,以杜绝企业内控制度形同虚设的情况发生.(五)完善企业的公司治理机制,明晰管理权责.内部控制作为由管理当局为实现管理目标而建立的一系列规则、政策和组织实施程序,与公司治理及公司管理密不可分.内部控制框架与公司治理机制的关系是内部管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,企业的投资者同时就是经营者,企业领导集权现象严重.所有权与经营权高度统一的管理模式使民营中小企业管理缺乏内部约束性.有的民营中小企业形式上虽然也建立了董事会、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,内部控制的内涵也较窄.OntheinternalcontrolsysteminChinaLiMingMarketModernization.2007,(22)3.StrengthentheinternalcontrolsystemshouldregulatethemaincontentInestablishingthesocialistmarketeconomicsystemanddeepentheprocessofaccountingreforminenterprisestocomplywithaccountingstandardsshouldbebasedontherealityoftheunitstoestablishandimproveaccountingandstrengthentheirownsetsofaccountingpoliciesandaccountingmanagementcontrolsystem.Oftheseaccountingpoliciesandaccountingcontrolsystemshouldbemadetotheprovisionsofthiswrittentextnotonlyhelpenterprisesunderstandthepersonnelmattersofdailyaccountingpoliciesandmethods.Alsoconducivetoacoherentcorporateaccountingpolicies.

(A)clearlydefinedeconomicandbusinessdealwiththedivisionofresponsibilitiesandproceduralmethods

Enterprise'sinternalorganizationistheenterprisetoplaneconomicactivity.Organizationalfoundationforcommandandcontrol.Thecoreproblemisthatareasonabledivisionofresponsibilities.Ingeneraleconomicandbusinessaddressofeachwholeprocess,orinthewholeprocessafewimportantlinksareprovidedtotwodepartmentsortwoormoredepartments,twoordivisionofresponsibilityoverthestaffplayedtheroleofmutualcontrol.suchasmoneyremittancedocumentprocurement,providesfortheprocurementmanagers,pleasefilloutasingleparagraph.Supplyplanner(orsupplydepartment),pleasereviewtheamountofcontentandcollectionunitsshallcomplywithTaiwanandTaiwanarethesameandplans,accountants,paragraphone,pleasereviewthecontentsandpreparationofpaymentvouchersaftercheckingprocurementbudget.WiththefinalclearancebythecashiershallcompleteLiremittancevouchersettlement(cashieropentheremittancesettlementdocuments,butalsoauditedbytheaccountingstaff),beforeandafterthedealissubjecttodivisionfour.TheprocurementofremittancesreimbursementbusinessprovidestoAfterpurchasingmanagersreportedcompletethebill.Deliveryofgoodstotransportationpersonnel.Storekeeperacceptancequantity,thequalityofinspectorsandaccountantsauditinspectioninvoices,billsandacceptancecertificates,preparationofjournalvouchersforreimbursement.

(B)cleardivisionofassetsandcustodyofrecords

RequirementsasmoneymanagementPropertyManagementaccountofcorrelationpersonnel,designedtoprotectthesafetyintegrityofassets.如tellermaynotconcurrentlyinchargeofauditing,accountingandincomearchivingcosts,theregistrationofcreditanddebtaccounts,banknotesoftheissuingstamp,theremustbetwowereheadedtothebanktowithdrawlargeamountsofcashmustbebytwoormoreoftherecipients,inspectionoftheentireprocessofdatabasesecuritywerejointlyresponsible.Abreakdownofstoragematerialstothedesignatedpersonsoraseparateauditbookkeeperbookkeeping.Controlofmoneyandmaterialmanagement.Managementaccountsstafftoleavetheirpostsforsomereasonortransferworktoprovidecompetentleadershiptodesignateapersonorasuccessoragentandmonitoringproceduresforcompletingthenecessarytransferortransferlist.Another.Thereviewofcash-basedsystemofmaterialbalancesystemforsendingandreceivingcomplex,complexpointssystem,alsoareavarietyofmeasuresagainstthewrongsystemofinternalcontrols.

(C)clearthattheaccountingdocumentsandaccountingrecordstoensurecompletenessandaccuracyrequirements

Madetotheoriginaldocumentsinvariousformats,numberofcopies,number,deliveryprocess,theAllianceleadersandmanagersusethesignature,detailsthenumberoftotalnumberandcasewiththesamenumberofbuildingssuchastheprovisionsmadeforthekindsofbooksandrecordsofaccountcardrequiredtomaintainacertainunitybetweenthesameorrequirements.Alsoprovidedaccountingdoublecheckdetailscheckthebalanceofthevariousstatementsrelatedtodigitalcheck.Andhencetheprovisionsoftheinternalauditsystem.

(D)explicitlyprovidesfortheestablishmentofpropertyinventorysysteminventory

Toensurethesafetyandintegrityofproductionmaterials,inadditiontotheprovisionsofmaterialgoodsforcollectionandpaymentofeachcustodianmustimplementtheperpetualinventorymethodaftercheckingtheaccountsandinventory,butalsoprovidesproperty,inventoryandsuppliesacomprehensiveinventoryofthelocalsystem.Toensurethatcardaccountsareinconformitywithortimelyprocessingerroroccurred.Inadditiontotheprovisionsofthecashthecashiercheckoutbeforeworkeachdaycountcashincaseoferrorintimereporting,theaccountingofficershouldalwayscheckcashierwork.Regularorirregularinspectionsofcashandtreasurymanagement.

关于企业内部控制制度的思考李明商场现代化.2007,(22)三.加强内部控制制度应规范的主要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出发建立健全和强化自身台理的会计政策和会计控制制度.对这些会计政策和会计控制制度应作出书面文字规定这样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计划.指挥和控制的组织基础.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,起到相互控制的作用.如汇出笔采购货款,规定要由采购经办人填写请款单.供应计划员(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计划,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,则规定要经过采购经办人填写报账单.货物提运人员提货.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钱、管物管账人员的相互制约关系,旨在保护资产的安全完整.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,必须有两人分别掌管,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.管钱、管物.管账人员因故离开工作岗位或调动工作时,规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,复点制等也都是防错防弊的内部控制制度.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办法核对库存账实外,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管理情况.Onthestatusofourinternalcontrolthinking.TanYi.Economic&Trade(AcademicEdition).2021,6(8)2CurrentSituationofSMEsinChinacausesofinternalcontrol2.1ChineseSMEsdonotknowofinternalcontrolsinplaceThestatusofinternalcontrolinChinaasChina'smarketeconomyshorttime,understandingofinternalcontrolisnotinplace,fortheintegrityofinternalcontrol,rationalityandeffectivenessofevenmoreisthelackofarecognizedstandardsystem.Inthecurrentspecificationsystem,basicallyacompleteinternalcontrolsystem.Somebusinessmanagersoninternalcontroltherearemanymisconceptions,ifany,thatinternalcontrolistheseparationofincompatibleaccountingpositions,someofthatinternalcontrolisthereimbursementprovisions,andsomethinkthatistheinternaldisciplineofinternalcontrolrequirements,etc..Atthesametimeasinternalcontrolscannotdirectlygenerateeconomicbenefits,indirectbenefitsalsoneedtoseealongercycle,butalsoprovidemorestaffpositions,theneedforalargenumberofrulesandregulations,andproceduresneedtoincreasetheadministrativelinks,sothatthemajorityofenterprisestostrengtheninternalcontrols,boundhishandsandfeet,affectingefficiency;evensome

Engageininternalcontrolthatisofnoconfidenceagainsttheirownpeople,easytocreateinternalcontradictions.Inaddition,manyofourweakimplementationofinternalcontrol,internalcontrolsystemsinmanyenterprisesisonthewall,writteninthepapersystem,theactualimplementationcanbeimagined.

2.2CurrentSituationofSMEsinChinaCausesofInternalControl

2.2.1Internalcontrolconceptsbehind

InternalcontrolsystemofChineseenterprisesintheplannedeconomicsystemestablishedanddeveloped,andmanycompaniesunderstandingofinternalcontrolwithintheconstraintsalsoremaininthestage,manypeoplebelievethatinternalcontrolistheinternalsupervision,isapileofmanuals,documentsandsystem,enterprisesaretheinternalcostcontrol,internalassets,asinternalcontrolandsecuritycontrol.Someenterpriseseventheunderstandingofinternalcontrolsremainintheperceptualstage.Withthefurtherdevelopmentofsocialistmarketeconomy,theoriginalcontentsoftheinternalcontrolsystemandmethodcannotmeetthedevelopmentrequirementsofthenewsituation.

2.2.2Alackofproperevaluationofinternalcontrolmechanisms

Overtheyears,theperformanceoftheenterprisemanagerstoprofitasthemainbasisforassessment.Fewcomprehensivesurveyofitsinternalcontrols.Conditionsoninternalcontrolsandnoimmediateexternalandinternals

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