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1、MEASURES TO ENHANCE SMALL&MIDDLE ENTERPRISES INTERNAL ACCOUNTING CONTROL From above analysis,enhancing small&middle enterprises needs establishing and completing the corporate governance and effective rewards and punishment mechanism and organizational culture.4.1 Establishing the effective corporat
2、e governance structure The first thing we need to do is to set a reasonable organizational structure.We should make the relationship sure between the management functions and the financial reports and divide the responsibility purview between the organizations.The internal organizations and manageme
3、nt departments include the general stockholders meeting,the board of directors,the management and the board of supervisors.The governance responsibilities,positions of the stakeholders and the center position of the board of directors should be made clearly.The board of directors is at the center of
4、 the corporations management according to the stipulation of the corporation act.So the board of directors is responsible for the effectively implementation of the internal accounting system.At the same time,the function of the board of supervisors should be emphasized.Enhancing the construction of
5、the board of supervisors can not only consummate the triangle-balance relationship of the governance structure,but also ensure the following and the execution of the internal accounting control system.The authorization of different departments should be clear and definite.The position is set accordi
6、ng to the needs.The positions responsibility matches with the authorization.If the managements set the clearly methods of authorization and distributing responsibilities,the organizational control conscience would be increased greatly.4.2 Constructing the effective rewards and punishment mechanism W
7、ithout the check and evaluate or penalty and fines,the internal accounting control system would not be generalized and carried out.Scientific and reasonable reward and punishment mechanism can provide necessary incentives and constraints to the relative person responsible.It will drive them to impro
8、ve their control.At first,the pay standards of the different positions should be set according to the complexity of the position and the professional knowledge required by the position.Then,the reward standards to the accountant would be set according to the accounting control basic jobs level and r
9、isk-prevention ability.At last,the punishment standards are set according to the accounting errors and their reasons.The management can evaluate the implementation of internal accounting control through it.The evaluating results can be connected with the accountants income to guarantee the internal
10、accounting systems carrying out.At the same time,those who violate the law and discipline should be severely punished to increase the cost of the ineffective internal accounting control.4.3 Completing the organizational culture Regular enterprises organizational culture does well to the sound intern
11、al accounting control environment.As a spiritual support,organizational culture not only can interpret the enterprises internal operating situation but also point out the first problem need to solve for the employee.So the management of small&middle enterprises should pay attention to the cultivatio
12、n and optimization of the organization culture.The enterprises organizational culture refers to the operating idea and working style including the valuable opinion,code of conduct,moral regulation,culture tradition,human surroundings etc.So the organizational culture cast a long shadow to the develo
13、pment of the enterprises.The wholesome organizational culture adapted to the enterprises especially emphasizing internal accounting control can teach the employee self-discipline,put right their value opinion,regular their behavior and solve the contradiction between the individual aim and the organ
14、izational aim to achieve the consensus.Through the esteemed and actively atmosphere,the organizational culture can make the largest value.So the organizational culture has the indispensable role in the internal accounting control from the perspective whether the employee or the management.加强中小企业内部会计
15、控制的措施 根据以上分析,增强中小企业内部会计控制需要建立并完善公司治理结构和有效奖惩机制和组织文化。4.1 建立有效的公司治理结构 我们需要做的第一件事是设置合理的组织结构。我们应该明确管理职能和财务报告之间的关系并区分组织之间的责任范围。内部组织和管理部门，包括一般股东大会，董事会，管理层和监事会。治理责任、利益相关者的立场和董事会的中心地位应当明确。根据公司法的规定，董事会是公司的管理中心。因此，对董事会负责内部会计制度的有效实施。同时，监事会的作用应引起重视。加强监事会建设，不仅能完善治理结构的三角平衡关系，而且还能确保内部会计控制制度的执行。应该明确各部门的授权。根据需要设置的位置。
16、该职位的责任与授权相匹配。如果管理层设定明确的授权和职责分配方法，组织控制意识将大大增加。4.2 构建有效奖惩机制 没有检查和评估或处罚和罚款，内部会计控制制度就不会被贯彻执行。科学合理的奖惩机制，可以对相关责任人起到必要的激励和约束作用。这将促使他们提高他们的控制。首先，不同岗位的薪酬标准应根据所在岗位以及这个岗位所需要的专业知识的复杂性确定。然后，会计人员的奖励标准应该根据会计控制基本工作水平和风险防范能力。最后，处罚标准是根据会计差错及其原因。管理层通过它可以评估内部会计控制的执行情况。评价结果可与会计人员的收入挂钩，以保证内部会计控制制度的开展。同时，对于那些违反法律和纪律的人员应从重
17、处罚，以增强内部会计控制。4.3完善优化企业文化 良好的企业文化有助于建立良好的内部会计控制环境，企业文化作为一种精神的支持，不仅可以解释企业内部的经营情况，而且能体现出对于职工来说首要亟需解决的问题。因此，中小企业的管理者应注意企业文化的培养和优化。企业文化是指包括宝贵的意见、行为规范、道德法规、文化传统的经营理念和工作作风、人文环境等，所以企业文化是企业发展的缩影。适合本公司的健全的企业文化尤其强调内部会计控制可以让员工学会自律，摆正自己的价值观念，化解个人目标与企业目标之间的矛盾。在这种积极的环境里，企业文化可以实现最大的价值。因此，从这个角度来看，企业文化无论对于员工还是管理者来说都是不可或缺的。