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1、Privatee Enteerprisses off the intennal coontroll issuuesPulin CChangEconomiic Revview. 20088, (5)Third, the ppromottion oof priivate SMEs in thhe intternall conttrol ssystemm straategy (A) chaange mmanageement and bbusineess owwners the cconceppt of devellopmennt. Thhe majjorityy of pprivatte smaal
2、l annd meddium eenterpprisess in tthe faamily businness, the ssuccesss of thesee enteerprisses deependss larggely oon intternall conttrol oor enttrepreeneur leadeershipp atteentionn and levell of iimplemmentattion. Over the yyears, by ttradittionall Chinnese cculturre, buusinesss ownners bbelievve i
3、n Sinceerity, fratternall loyaalty ppermeaate maany asspectss of eenterpprise managgementt, strrengthhen innternaal conntrolss thatt willl affeect thhe orgganizaation the mmemberrs of distrrust, resullting in innternaal conntrol. Manyy privvate bbusineess owwners that rely on buusinesss to do buusin
4、esss bennefitss out of, rratherr thann out of thhe intternall finaanciall manaagemennt conntrol; thatt the markeet is the mmost iimporttant iinternnal coontroll willl be bbound himseelf annd staaff deeveloppment. Undeerstannding of thhe biaas, soo thatt thesse leaaders negleected the iinternnal coon
5、troll systtem onn the produuctionn and operaation activvitiess. Intternall conttrol ccan reeally becomme thee leadder off the interrnal nneeds of ennterprrise iinternnal coontroll systtem iss the key tto wheether a merre forrmalitty. Thhe intternall conttrol tto makke thee inteernal needss of tthe e
6、nnterprrise ddependds larrgely on twwo poiints: Firstt, detterminne wheether the ccompanny finnanciaal infformattion iin deccisionn-makiing; ssecondd is wwhetheer a ccompannys ffinanccial iinformmationn by pprovidding aa truee win the ttrust of thhe commmunitty. Immproveed treeatmennt of the rrisks
7、of prrivatee SMEss leadders attittude aand riisk coontroll methhods, transsform theirr attiitudess on iinternnal coontroll, intternall conttrol JJiang Hua YYi Shii, Tiggao innternaal conntrol conceepts, Jiangg enteerprisse mannagemeent coontroll systtem ammong ffinanccial ppeoplee can promoote thhe
8、bussinesss manaagemennt of Kexuee proccess aand suustainnable devellopmennt, inn ordeer to effecctivelly esttablissh andd impllementt inteernal contrrol. (B) improove thhe quaality of ennterprrise iinternnal coontroll systtem acctors. In rrecentt yearrs, thhe ideeologiical eeducattion oof thee privv
9、ate SSME acccounttants, busiiness trainning ddelayeed, soome doo not have the qqualifficatiions oof fammily mmemberrs, reelativves annd friiends was sscheduuled ffor acccountting jjobs, lack of knnowleddge off the interrnal ccontrool sysstem. Althoough tthere are ssome ccompannies iinternnal coontro
10、ll systtem, iinternnal coontroll systtem iss not comprrehenssive aand diid nott coveer alll the deparrtmentts andd perssonnell, nott to ppenetrrate tthe ennterprrise ooperatting vvariouus bussinesss fiellds annd in all ssectorrs. Laack off effeectivee inteer-secctorall coorrdinattion aand reestraiin
11、t, ooften resullted iin dissjointted maanagemment. Interrnal ccontrool sysstem iis thee corpporatee busiiness unitss or ppersonnnel iin thee busiiness formaation proceess off mutuual innfluennce annd muttual rrestriictionn of aa dynaamic mmechannism, is a contrrol fuunctioon of a varriety of meethod
12、ss, meaasuress and proceeduress in ggeneraal, itt is nnot eqquivallent tto thee reguulatioons syystem, not the ssame aas intternall manaagemennt, buut nott the organnizatiional plan. Effeectivee inteernal contrrols tto thee premmise, the kkey iss the interrnal ccontrool sysstem aas thee mainn bodyy
13、of tthe maanagerr and stafff. Maan iss the subjeect off inteernal contrrol beehavioor, faailuree of iinternnal coontroll, rissk mannagemeent, aaccounnting, prodductioon rissks arre rellated to. EEnterpprisess in tthe saame tiime immprovee the interrnal ccontrool sysstem tto deaal witth thee accoount
14、inng staaff off proffessioonal eethicss educcationn, Zenng Qiaang acccountting sstaff capaccity tto sellf-resstrainnt; too streengtheen proofessiional trainning ffor acccountting ppersonnnel tto enhhance the aabilitty to work to reeduce technnical errorrs in the aaccounnting businness pprocessses. (
15、C) improove thhe extternall enviironmeent foor entterpriise deeveloppment, imprrove tthe innternaal conntrol inputts. Ass the exterrnal eenviroonmentt for SME DDeveloopmentt of tthe pooor, tthe maain ennergy-consuuming businness eexecuttives outsiide thhe firrm, enngage in soocial relattions outsiid
16、e thhe firrm to expannd livving sspace, focuus on the mmarkett, runn fundds, noo timee to ttake iinto aaccounnt thee inteernal contrrol isssues. Enteerprisse to its ssurvivval annd devvelopmment, in orrder tto achhieve sociaal cappital and ggovernnment deparrtmentts havve to coorddinatee relaationss
17、 in tthe exxpendiituress. Thrrough folloow-up entreepreneeurs aand exxistinng groowing sociaal nettwork for aall kiinds oof ressourcees intto thee deveelopmeent off privvate ssmall and mmediumm busiiness and ffolloww the basicc condditionns, soo thatt busiiness leadeers wiill innvest a lott of hhuma
18、n and ffinanccial rresourrces ooutsidde thee firmm. Chaangingg funcctionss of ggovernnment deparrtmentts to improove thhe SMEE Deveelopmeent off the exterrnal eenviroonmentt, redduce tthe buusinesss andd deveelopmeent coosts, limitted reesourcces maake itt posssible to acchievee the interrnal ccontr
19、ool objjectivves. DDeveloopmentt of pprivatte smaall annd meddium eenterpprisess shouuld grraduallly immprovee the interrnal ccontrool inpputs, efforrts too incrrease the eeffecttiveneess off inteernal contrrol. (D) eestabllish aan efffectivve monnitoriing meechaniism too ensuure thhe efffectivve im
20、pplemenntatioon of the iinternnal coontroll systtem. TTo enssure eeffecttive iinternnal coontroll systtem waas impplemennted, and pperforrms weell, iit musst be overssight. Enteerprisses shhould set uup intternall audiit boddy or an innternaal conntrol self-assesssmentt systtem, tto strrengthhen thh
21、e intternall conttrol mmonitooring and eevaluaation, to ddetectt vulnnerabiilitiees andd riskks, annd On the eemergeence oof neww probblems and nnew siituatiions aand innternaal conntrol impleementaation of thhe weaak linnk in a timmely mmannerr Xiuzzheng or immproveement. To sstrenggthen superrvisi
22、oon, inncludiing thhe Govvernmeent off Chinna hass formmed a sociaal suppervission, incluuding superrvisioon andd moniitorinng sysstem ooutsidde thee enteerprisse. Hooweverr, theese moonitorring ssystemms on the pprivatte monnitoriing reesultss are not ssatisffactorry forr SMEss, Chiinas privaate en
23、nterprrises accouuntingg stanndard systeem is not pperfecct. Reeview reporrt, thhe empphasiss on ttechniical eerrorss and not ppay atttentiion too the autheenticiity off the reporrt, suubmittted faalse iinformmationn, lacck of accouuntabiility and ppunishhment. Abseence oof govvernmeent suuperviisio
24、n and ggovernnment deparrtmentts of inforrmatioon aree indeependeent, oobjecttive aaccounnting practtices of prrivatee enteerprisse freee reiin. Exxternaal oveersighht of privaate ennterprrises is thhe abssence of otther ssociall supeervisiion off abseence. Sociaal suppervission mmainlyy to aaccounn
25、ting firmss accoountinng forr the main interrmediaary aggenciees. Ass the curreent auudit oof thee busiiness commuunity not iinvolvved inn privvate eenterpprise, the law hhas noot cleearly definned annnual accouuntingg stattementts of privaate ennterprrises must be auuditedd by ccertiffied ppublicc
26、accoountannts, ttogethher wiith prrivatee enteerprisse finnanciaal mannagemeent coonfusiion, iinternnal coontroll weakkness, so tthat ccertiffied ppublicc accoountannts annd acccountiing fiirms rrelucttant tto enggage iin priivate corpoorate auditt. Onlly by strenngthenning eexternnal ovversigght, e
27、externnal ovversigght off the corpoorate presssure, and tthis ppressuure innto mootive forcee, andd urgee enteerprisses too impllementt inteernal accouuntingg conttrol ssystemm to eeliminnate tthe innternaal conntrol systeem of nominnal haappen. (V) iimprovve corrporatte govvernannce meechaniisms, c
28、learr manaagemennt ressponsiibilitties. Interrnal ccontrool by the aauthorritiess as tto achhieve managgementt objeectivees andd estaablishh a seeries of ruules, policcies, and oorganiize thhe impplemenntatioon of proceeduress, andd corpporatee goveernancce andd corpporatee goveernancce aree inseepa
29、rabble. IInternnal coontroll frammeworkk and corpoorate goverrnancee mechhanismms of the iinternnal maanagemment ccontrool sysstem aand syystem envirronmennt. Coonsideerablee partt of pprivatte SMEEs in Chinaa are indivviduall, priivate sectoor, whhile iinvesttors iin entterpriises tthat ooperattors
30、 oof cenntraliized lleaderrship is seeriouss busiiness. Owneershipp and managgementt a hiigh deegree of unnifiedd manaagemennt moddel maanagemment oof priivate SMEs lack the iinternnal biindingg. Altthoughh somee formm of pprivatte SMEEs in the eestabllishmeent off the boardd of ssupervvisorss, butt
31、 the real corpoorate goverrnancee insttitutiions aare noot in placee, thee lackk of aauthorrizatiion annd suppervission. Some cost savinngs off privvate SSMEs ooften do noot sett the interrnal ccontrool ageenciess or hhypothheticaal narrrow cconnottationn of iinternnal coontroll. 民营中小企业内内部控制问题题研究蒲林昌
32、经济纵横.20008,(55)三、促进民营中中小企业建立立内控制度的的策略(一)转变企业业所有者的管管理与发展观观念.民营中中小企业中家家族式企业居居多，这些企企业内部控制制的成败很大大程度上取决决于领导或企企业家的重视视和执行程度度.长期以来来，受中国传传统文化的影影响，企业主主笃信以诚待待人，江湖义义气渗透到企企业管理的诸诸多环节，认认为加强内部部控制，会影影响组织内部部成员的不信信任感，因而而导致企业内内部失控.不不少民营企业业主认为企业业效益是靠业业务做出来的的，而不是由由内部财务管管理管出来的的；认为市场场才是最重要要的，内部控控制会束缚自自己及员工的的发展.认识识上的偏差，使使这些
33、领导者者忽视了内部部控制制度对对生产经营活活动的作用.内部控制能能否真正成为为领导者的内内在需求，是是企业内部控控制制度能否否流于形式的的关键.而要要使内部控制制成为企业的的内在需求，主主要取决于两两点：一是财财务信息是否否决定着企业业的决策；二二是企业是否否通过提供真真实的财务信信息取信于社社会.改进民民营中小企业业领导者对待待风险的态度度和控制风险险的方法，转转变其对内部部控制的态度度，强化内部部控制意识，提提高内部控制制理念，将控控制制度融人人企业管理之之中，才能促促进企业管理理的科学化进进程和持续发发展，从而有有效建立和实实施内部控制制.(二)提高企业业内控制度行行为主体素质质.近年来
34、，民民营中小企业业财会人员的的思想教育、业业务培训滞后后，一些不具具备从业资格格的家庭成员员、亲戚朋友友被安排在财财会工作岗位位，缺乏内部部控制制度的的相关知识.有些企业虽虽然存在内部部控制制度，但但内部控制制制度不全面，没没有覆盖所有有的部门和人人员，没有渗渗透到企业各各个业务领域域和各个操作作环节.部门门间缺乏有效效的协调和牵牵制，往往造造成管理脱节节.内控制度度是企业各业业务部门或人人员，在业务务运作过程中中形成的相互互影响、相互互制约的一种种动态机制，是是具有控制功功能的各种方方式、措施及及程序的总称称，它绝不等等同于规章制制度，也不等等同于内部管管理，更不是是组织计划.内部控制要要以
35、有效为前前提，其关键键是作为内控控制度主体的的经理和员工工.“人”是内部控制制行为的主体体，企业内部部控制失效，经经营风险、会会计风险的产产生，均与之之有关.企业业在完善内部部控制制度的的同时，应对对会计人员进进行职业道德德教育，增强强会计人员自自我约束能力力；加强对会会计人员的业业务培训，以以提高工作能能力，减少会会计业务处理理的技术差错错. (三)改改善企业发展展的外部环境境，提高内部部控制投入.由于民营中中小企业发展展的外部环境境较差，企业业负责人主要要精力耗费在在企业之外，搞搞社会关系、拓拓展企业外部部生存空间，抓抓市场、跑资资金，无暇顾顾及内部控制制问题.企业业为了其存活活与发展，为
36、为了取得社会会资本不得不不在与政府部部门的协调关关系方面发生生大量支出.通过创业者者已有的和后后续不断发展展的社会关系系网络获取各各种资源成为为民营中小企企业创业和后后续发展的基基本条件，这这样，企业领领导者将大量量的人力和财财力投入企业业之外.转变变政府部门职职能，改善民民营中小企业业发展的外部部环境，降低低其创业和发发展成本，使使其在有限的的资源下尽可可能地实现内内部控制目标标.发展中的的民营中小企企业应逐渐提提高内部控制制投入，努力力增加内部控控制的效益.(四)建立有效效的监督机制制，确保内部部控制制度有有效实施.要要确保内部控控制制度被切切实地执行，且且执行效果良良好，其必须须被监督.
37、企企业应设置内内部审计机构构或建立内部部控制自我评评估系统，加加强对本企业业内部控制的的监督和评估估，及时发现现漏洞和隐患患，并针对出出现的新问题题和新情况及及内部控制执执行中的薄弱弱环节，及时时修正或改进进.为加强监监督，我国已已形成了包括括政府监督和和社会监督在在内的企业外外部监督体系系.但这些监监督体系对民民营中小企业业的监督效果果却不尽如人人意，我国民民营企业会计计规范体系还还不健全.审审查报表时，偏偏重于技术上上的差错而不不注重报表的的真实性，缺缺少对报送虚虚假信息的责责任追究与惩惩罚措施.政政府监督的缺缺位和政府各各有关部门信信息的相互独独立，客观上上使民营企业业会计行为放放任自流
38、.民民营企业外在在监督的另一一种缺位是社社会监督的缺缺位.社会监监督主要由以以会计师事务务所为主体的的会计中介机机构执行.由由于目前社会会审计的业务务尚未涉及到到民营企业，法法律上尚未明明确规定民营营企业年度会会计报表必须须经注册会计计师审计，加加之民营企业业财务管理混混乱、内控乏乏力，使注册册会计师及会会计师事务所所不愿意从事事民营企业审审计工作.只只有加强外部部监督，通过过外部监督对对企业施加压压力，并将这这种压力转化化为动力，督督促企业实施施内部会计控控制制度，以以杜绝企业内内控制度形同同虚设的情况况发生.(五)完善企业业的公司治理理机制，明晰晰管理权责.内部控制作作为由管理当当局为实现
39、管管理目标而建建立的一系列列规则、政策策和组织实施施程序，与公公司治理及公公司管理密不不可分.内部部控制框架与与公司治理机机制的关系是是内部管理监监控系统与制制度环境的关关系.我国民民营中小企业业中相当一部部分属于个体体、私营性质质，企业的投投资者同时就就是经营者，企企业领导集权权现象严重.所有权与经经营权高度统统一的管理模模式使民营中中小企业管理理缺乏内部约约束性.有的的民营中小企企业形式上虽虽然也建立了了董事会、监监事会，但真真正的法人治治理机构并未未到位，缺乏乏授权与监管管.有些民营营中小企业为为节减开支，往往往不设置内内控机构或虚虚设，内部控控制的内涵也也较窄.On the inter
40、rnal ccontrool sysstem iin ChiinaLi MinggMarket Moderrnizattion.22007, (22)3. Streengtheen thee inteernal contrrol syystem shoulld reggulatee the main conteent In estaablishhing tthe soocialiist maarket econoomic ssystemm and deepeen thee proccess oof acccountiing reeform in ennterprrises to coomply
41、 with accouuntingg stanndardss shouuld bee baseed on the rrealitty of the uunits to esstabliish annd impprove accouuntingg and strenngthenn theiir ownn setss of aaccounnting policcies aand acccountting mmanageement contrrol syystem. Of tthese accouuntingg poliicies and aaccounnting contrrol syystem
42、shoulld be made to thhe proovisioons off thiss writtten ttext nnot onnly heelp ennterprrises underrstandd the persoonnel matteers off dailly acccountiing pooliciees andd methhods. Also conduucive to a coherrent ccorporrate aaccounnting policcies. (A) cleaarly ddefineed ecoonomicc and businness ddeal
43、 wwith tthe diivisioon of respoonsibiilitiees andd procceduraal metthods Enteerprisses iinternnal orrganizzationn is tthe ennterprrise tto plaan ecoonomicc actiivity. Orgaanizattionall founndatioon forr commmand aand coontroll. Thee coree probblem iis thaat a rreasonnable divission oof ressponsiibil
44、itties. In geenerall econnomic and bbusineess adddresss of eeach wwhole proceess, oor in the wwhole proceess a few iimporttant llinks are pprovidded too two deparrtmentts or two oor morre deppartmeents, two oor divvisionn of rresponnsibillity oover tthe sttaff pplayedd the role of muutual contrrol.
45、ssuch aas monney reemittaance ddocumeent prrocureement, provvides for tthe prrocureement managgers, pleasse filll outt a siingle paraggraph. Suppply pllannerr (or supplly deppartmeent), pleasse revview tthe ammount of coontentt and colleectionn unitts shaall coomply with Taiwaan andd Taiwwan arre th
46、ee samee and planss, acccountaants, paraggraph one, pleasse revview tthe coontentts andd prepparatiion off paymment vvoucheers affter ccheckiing prrocureement budgeet. Wiith thhe finnal cllearannce byy the cashiier shhall ccompleete Lii remiittancce vouucher settllementt (casshier open the rremittta
47、nce settllementt docuumentss, butt alsoo audiited bby thee accoountinng staaff), beforre andd afteer thee deall is ssubjecct to divission ffour. The pprocurrementt of rremitttancess reimmburseement businness pproviddes too Afteer purrchasiing maanagerrs repportedd compplete the bbill. Delivvery oof
48、gooods too trannsporttationn perssonnell. Stoorekeeeper aaccepttance quanttity, the qqualitty of inspeectorss and accouuntantts auddit innspecttion iinvoicces, bbills and aaccepttance certiificattes, ppreparrationn of jjournaal vouucherss for reimbbursemment. (B) cleear diivisioon of assetts andd custtody oof reccords Requuiremeents aas monney maanagemmen