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.pdf

从我省中小企业内部会计控制建设实际出发，结合 COSEM 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;第三，规范的会计记录流程;第四,严格的日常核对制度。四、信息与沟通存在的问题 内部会计控制的一个重要要素就是信息系统的沟通与反馈中小企业往往忽视了经常性的内部信息沟通机制、外部信息沟通机制和信息披露机制。相应地,相关的反馈机制也就无法建立完善.这使得内控体系执行情况的相关信息无法被有效利用,无法是内部会计控制系统持续保持其有效性。实际上,中小企业具有规模小、层级少、组织结构简单等特点，这些特点都有利用信息及时沟通和反馈.五、监督活动存在的问题 一般来说，对中小企业内部会计控制系统的监督活动包括三个层面，即政府层面监督评价、社会层面监督评价和企业内部监督评价等。其中，政府监督大多局限于对企业偷漏税行为的监管;社会监督局限于相关审计机构对企业财务和内控执行情况及有效性出具的相应审计报告;企业内部监督方面，由于中小企业由于规模小，多数未单独设置内部控制评估机构,多是依赖财会部门或岗位人员自我监督.此外，中小企业即使建立相对健全的内部控制体系,也大多会受到管理层的干预,缺乏独立性。六、我省中小企业在内部会计控制制度的改进策略 许多中小企业处于企业初创阶段，由于规模、成本和能力方面的限制,往往缺乏建立健全内部会计控制的足够激励和充足资源.但同时应该看到,在企业初创阶段，企业内控方面的确实往往是企业经营失败和无法持续成长的最重要原因。因此,包括企业和政府在内的社会各方应关注内部会计控制制度的建立和执行情况,营造起建立和执行内部控制的有利环境因素。首先,可以把我省中小企业产业集群作为探索中小企业内部会计控制制度的重要依托.根据不同产业集群的行业特点、业务模式特点、潜在风险特点和发展阶段特点等建立起适合我省企业实际的适宜的内部会计控制体系。可以率先选择有条件的龙头企业作为试点,建立起相关的“典型范例，然后再在其所在的产业集群内推广。其次，应注重与资本市场融资要求契合。随着全国“新三板”市场全面放开，我省企业掀起了一个准备到“新三板”挂牌上市的小热潮.新三板扩容也为我省中小企业建立自身的内部会计控制体系提供了重要的外部参照和标杆.依照新三板要求推进我省中小企业内部会计控制工作将起到事半功倍的效果。最后,中小企业受自身资源、规模和发展阶段限制,无法独立建立和实施完善的内部会计控制体系。在这一背景下，政府迫切需要加强相关公共服务,推进我省中小企业内部会计控制建设.一方面我省政府职能部门应研究制定适合我省实际情况的内部会计控制规范，并在我省中小企业推广实施.同时，我省政府职能部门应加强监督力度,针对我省中小企业内部会计控制制度建立、完善、实施、维护和更新情况建立完善的外部监督机制。Frm the constrcion o small and mediumszed eterpri internal acing orol i ur rovic rality,COSO EM frmewok，we eie that th min problems existing i ur rovc sall nd mediuized terise inenal outng conrol i manl iesd in the folowing ascts:A,contl evioneta poblms anagemet r the persective f o country ad our povce actual,sal ad medum enterpies generlly lac of inrnal accouig conrol cociousns,is gney acepted that internal control i simply t regulatory rerments,a ure st，didn see the enepise nrnal acuting contro ralize te busns ojcties，ad t cay out th impornt value of h enterpre maagment stratgy。This iuatin e to t mall and mediumed enterpries(sms）is ftn a lack f willnnes to setig up nternal ccounti contro sys.From te pont of organaton structur，estbli he effectiv operation f corpoate govenn rcture is te pecondtio of nternal cnto sysem norml unto。Specific t the intra accoting onto，reate jobs ad sytem deig including te aproriate post Setings,rigoros pro ystm,resnable acountig record cedures and tric daiy check system,et。mall an mdiumsized enteises,th relevant pt dein an rva uthorizti system or lak of comon crosser and chos。This kes te ectvnes of th ineral accountig cnol.erspeive of human rurce anagemen,lk of cometent finncal jobs talent is to etabish perec inerna aconing ontrol of mal and medim enterpies an imprtnt far But the lak o relvant professonl tlent，and fir oftn do not tke th onte-ob personnel tranng，te construcion of nter cntl mechas can no work wel,faled to cive the reul o enterrise interna control.Send,th probles eistig n th risk asessme Sml and mediumzd enteriss ted to have hvy opratin result and evenuall tnd o goe rik sses。on it te dening o ecnomic lobalizaon,tehnology inovaion aclerate nd hnging rglti nd th nvionme o sall and meusied enterpises face he copetitin a regultion nvironment mre omplex。Oten ad to serous consequenes，t ac of compreensie risk asesset in many case will afet the susinbili f he small an mdiumsiz ntrises。Secific o the nernal acounting control,bld intena accontng contrl soul be comrehnsi eluaion of mal nd mediumsized enterprises e faed with t nteral nd extenal al kinds of riks，and culd siously affect the enterprse ineal conrol eecut,cld ad o financil isk of ma isk actors to st up the cresponig cot sytem A he sa time,e isk management，shld lo attentin t te appiti of e technogy n iformaton syses。In rder o mprove eerprises alysi ad the quaittve vluatin of isk abiit。Third,th prbem esig in te cotl actiiies Itrnal acounting cntrol is to pnt to y nterprse internal accunting activitie on he oms business is an cnrol on the implementatin of businss aciviti。mall and mediu-sized enterprises nten acunting ntrl activiis deects in eah lik f th intena cotrol lac f nomative.Tis mke h smal nd medimied entrpris iternal conting contol of valdi ad elaity.In genrl,he conting cntro min r coais the following contents:irst，te appriat fincial post ettings,can generally be desiged accoin matr plan,aui nd cshier psiton;Seco,the strict proo sytem;Tird，sandarize he accountig rerd of rcess;Fourt，strt rouine hec sytem。Four,information nd commcation rems Th iernl ccouting cnto is an importat fctor s te cmmunican and fedbak of informaio sye.w。 w。ali。co all and meium-szd enterrise tn o nore t rgua ital nraion cmmniaon mechanism,e etnl nformaion cmnictn mchanism and th inormaton isclou mechaism.Accorigl,revn feedback hais lso nn be tlishd.Ts ake the ilmenati of interal cnrol ssem relvant frmtion cnot b efectivey s,unable to keep is aidity is the interal ccouing conto ystem.n act，te sml and mediumsize enterprse have smal cle,less herarcicl，sipl structur and o o,thse caracterstcs are th e of iformtion commniain an fedbac in time。Fit，the problem existg in he suprvson actvitis In gnral,r smal and miumiz eterprs neral accouning conro sys of te supervio ctivie nlud hree apcts,nmely he goernn level suprvin a evalatin,social speviin and itern upson d evalation,et。Amo th,e governmnt suervion mosty confined to e supeision of the a evsin eavir o trprise；Finci an scial upervison shl be mt to h elevant udit intittions issued by the impemetat n ffetivenes intenal contl d report cordgy；Enters itena supervsn，d o mll and medum-sized tprise due o ir smll siz,most id nt sepate estlishmen of iteral ont valation nsttuton,mostly depnd on the coung departen or st prsnel slf-plicing.In aditi，sml and medu-ied nterrises en et up a rlativly perect sstem of inena control,lso wll b afetd by he intrveni of anagemet msly,k f indepndce。Sx,smll and medimsizd nterprise in our pice the interal accoutig cotrol yste imprvemn sttey any a nd mediumze nterrise in te trtup stae,because of the limittion of size,cst,nd alit ted to ak noh inceniv to estblish n perfct interna coutig ontr ad uficen resure。Bt at the sae time hould see，n te businss startup pase，entepre internal ontrol asects need ofte is faiing an unsutaiable groth of h mst mportnt reaons。wua。com w.ukogorg wwwhndhtne Threr,the ol paris,icluding business and govenen,d y ttetion to the estabishnt d mlemetain of interal acountg cnrol ytem,buil up he etablihmen an eectn of iral contol enionen ftor.Fs of all，can p the smal an mediumzed eepris in ou province inustry cluster a the expatin f mall an mdumszd enerprise internal acuntng cntrol sstm s important rly o。Accordng to ifeent idustry cracterisics o industr cler,busnes moe chractrisic，potential risk characterisi d deelment stage harateistic etablished itale for the fact f the entepris in our provnce of nteal accounig ontrl sytem。Cn choos th first ondtonal lig enterprses as a pilo,establsh relevant”tpi eample,and then in its place whn th sy cluster of d，soud otie to fit it he aptal market fnancg requirement A the naiol”ew thee ba”arkt fully o,entrises in our rovince h a edy to the small list”new three boar”boo。Exansion and new thre board r small and mediusized enterrses n or ovie o etablish internal accouning cnrl syste prdes a important extrnal efernce an benchmrkng。In acdace wh te ew three bad reqire to roote our provine smll ad mium-size entepie inernal acountin cotrol il pay a twie the reult wit hlf the efor。nay，te mall a miusized eterprses rsticted by its w reources,scae an develomnt stg,wo wer unal to etaish an plet the peect intrnal acontn cntro m。I tis bakround，the govenet urgetly neds t srngten th related puli service,rooting the cnsructon o inea accoutig cnto f mall d meiumsid nterprises n ur prvin.On h oe and,or province gorment ucna epamnts shoul frmlate suitale for our province actul tuaton of he nterna accountin contl stndrd，ad ll and mediumsized enterprises in our ovine t romote th imlmettio。A the same time,our prvince gernment nctioal epatets should trngtn e svelance dynamis,in view f the al and edum-sizd enteprie in ur proince to estai pefec interl acoutng contrl ystem,impement,maintai ad update the stuto t establish perfect external supeviion echnsm。