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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 b
2、usiness, 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, stre
3、ngthen 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 in
4、ternal 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 monitoring procedures for completing the necessary transfer or transfer list. Another. The review of cash-based system of
5、 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 ensure completeness and accuracy requirementsMade to the original document
6、s 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 the kinds of books and records of account card required to maintain a c
7、ertain 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) explicitly provides for the establishment of property inventory system inventor
8、yTo 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 and inventory, but also provides property, inventory and supplies a comp
9、rehensive 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 in case of error in time reporting, the accounting officer should always c
10、heck cashier work. Regular or irregular inspections of cash and treasury management.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
11、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
12、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
13、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
14、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.定期或不定期检杳库存现金及金库管理情况.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 control2.1 Chinese SMEs do not know of internal controls in placeTh
15、e 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 current specification system, basically
16、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, and some think that is the internal disci
17、pline 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 regulations, and procedures need to incre
18、ase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency; even someEngage in internal control that is of no confidence against their own people, easy to create internal contradictions. In addition, many of our
19、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 Control2.2.1 Internal control concepts behindInternal control system
20、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 a pile of manuals, documents and system, en
21、terprises are the internal cost control, internal assets, as internal control and security control. Some enterprises even the understanding of internal controls remain in the perceptual stage. With the further development of socialist market economy, the original contents of the internal control sys
22、tem and method can not meet the development requirements of the new situation.2.2.2 A lack of proper evaluation of internal control mechanismsOver the years, the performance of the enterprise managers to profit as the main basis for assessment. Few comprehensive survey of its internal controls. Cond
23、itions on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not enough. Although the Commission recently asked on a small number of the enterprises, the National Audit Office also as an element of the test, but only general
24、requirements, there is no rigorous evaluation system and control mechanism, binding is not strong.2.2.3 weak external oversightAlthough China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring was not perfect.
25、The main reason, first, the various oversight functions cross, different standards, combined with decentralized management, lack of communication, not formed Youxiao of force; the second is there no monitoring carried out under a set of Mu Biao, or even to balance the Yusuan and income-generating pu
26、rposes, together with individual shady transactions. Serious weakening oversight, internal control is not reported, did not hold; third accounting firms practice is not standardized environment and unfair business competition, and poor supervision of Certified Public Accountants, the neconomic polic
27、e1 role and not play.对我国企业内部控制现状的思考谈奕时代经贸(学术版).2008, 6(8)2我国中小企业内部控制现状的成因2.1 我国中小企业对内部控制认识不到位我国企业内部控制的现状由于我国进入市场经济的时间较短，对内部控制认 识不到位，对于内部控制的完整性、合理性及有效性更是缺乏一个公认的标准体 系。在现行的规范制度中，基本上没有完整的内部控制制度。一些企业管理者对 内部控制也存在很多误解，如有的认为内部控制就是不相容会计岗位的分离，有 的认为内部控制就是报账规定，有的认为内部控制就是内部纪律要求等等。同时 由于内部控制不能直接产生经济效益，间接效益也需要较长的周期
28、才能看出，而 且需要多设置人员岗位，需要制定大量的规章制度，需要增加办事环节和程序, 因而多数企业认为加强内部控制，束缚了自己的手脚，影响办事效率；甚至有的 认为搞内部控制就是对自己人的不信任，容易制造内部矛盾等。此外我国许多企 业内部控制执行不力，许多企业的内部控制制度是挂在墙上、写在纸上制度，实 际执行情况可想而知。2.2 我国中小企业内部控制现状的成因分析2.2.1 内部控制观念落后我国企业的内部控制制度是在计划经济体制下建立和发展起来的，许多企业 对内部控制的认识还停留在内部牵制阶段，还有许多人认为内部控制就是内部监 督，就是一堆手册、文件和制度，企业大多把内部成本控制、内部资产安全控
29、制 等视为内部控制.有的企业甚至对内部控制的认识还停留在感性阶段。随着社会 主义市场经济的深入发展，原有内部控制制度的内容和方法已不能满足新形势的 发展要求。2.2.2 缺乏完善的内部控制评价机制长期以来，对企业管理者业绩考核以利润为主要依据.很少对其内部控制综 合考察。内部控制状况对企业内外利害关系方也没有立竿见影的利益影响，各方 对此关注不够。虽然近来证监会对少部分企业有所要求，国家审计署也作为测试 的一项内容，但这只是笼统的要求，没有严格的评价体系和制约机制，约束性不 强。2.2.3 外部监督乏力虽然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，但监 督效果却不尽人意。其主要
30、原因，一是各种监督的功能交叉、标准不一，加之分 散管理、缺乏沟通，未能形成有效的合力；二是有的监督没有按照设定的目标进 行，有的甚至以平衡预算和创收为目的，再加上个别黑幕交易。监督弱化问题严 重，对内部控制问题更是不报告、不追究；三是会计师事务所不规范的执业环境 和不正当的业务竞争，以及对注册会计师监督不力，使得“经济警察”的作用并没 有发挥出来。大家加油啊activities. Internal control can really become the leader of the internal needs of enterprise internal control system is
31、 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
32、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
33、 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 d
34、elayed, 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
35、departments and personnel, not to penetrate the enteiprise 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
36、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 inte
37、rnal controls to the premise, the key is the internal control system as the main body of the manager and staff. nMann 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 inter
38、nal 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 reducetechnical errors in the accounting business processes.(C
39、) 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 o
40、n 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 n
41、etwork 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 th
42、e 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 interna
43、l 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 control
44、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 supervisio
45、n, 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 pe
46、rfect. 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 practi
47、ces 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 en
48、terprise, 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 relucta
49、nt 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) improve corporate governance mechanisms, clear management responsibilities. Internal control by the authorities as to achieve management objectives and establish a series of rules, poli