中小企业内部控制.docx

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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第17页 共17页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 s

2、mall and medium enterprises in the family business, 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

3、many aspects of enterprise management, strengthen 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 contro

4、l; that the market is the most important internal 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 activities. Internal control can really become the leader of the internal need

5、s of enterprise internal control system is 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 infor

6、mation by providing a true win the trust of 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

7、 system among financial people can promote 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 p

8、rivate SME accountants, business training delayed, 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 n

9、ot comprehensive and did not cover all the departments and personnel, not to penetrate the enterprise 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 b

10、usiness units or personnel in the business 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

11、not the organizational plan. Effective internal controls to the premise, the key is the internal control system as the main body of the manager and staff. Man is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related to. Enter

12、prises in the same time improve the internal 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 reduce technical erro

13、rs in the accounting business processes. (C) 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 outsi

14、de the firm to expand living space, focus on 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

15、entrepreneurs and existing growing social network 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 depar

16、tments to improve the SME Development of the 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, effor

17、ts to increase the effectiveness of internal 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

18、 internal audit body or an internal control 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 Xiuzh

19、eng or improvement. To strengthen supervision, 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 ente

20、rprises accounting standard system is not perfect. 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

21、are independent, objective accounting practices 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 b

22、usiness community not involved in private enterprise, 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 pub

23、lic accountants and accounting firms reluctant 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 inte

24、rnal 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, policies, and organize the implementation of procedures, and corporate gover

25、nance and corporate governance are inseparable. Internal control framework and corporate governance mechanisms of the internal management control system and system environment. Considerable part of private SMEs in China are individual, private sector, while investors in enterprises that operators of

26、 centralized leadership is serious business. Ownership and management a high degree of unified management model management of private SMEs lack the internal binding. Although some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions ar

27、e not in place, the lack of authorization and supervision. Some cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal control. 民营中小企业内部控制问题研究蒲林昌经济纵横.2008,(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

28、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

29、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、

30、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

31、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

32、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

33、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

34、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.On the internal control system in ChinaLi MingMarket Modernization.2007, (22)3. Strengthen the internal control system should regulate the main content In establishing the socialist m

35、arket economic system and deepen the process of accounting reform in enterprises to comply with accounting standards should be based on the reality of the units to establish and improve accounting and strengthen their own sets of accounting policies and accounting management control system. Of these

36、 accounting policies and accounting control system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily accounting policies and methods. Also conducive to a coherent corporate accounting policies. (A) clearly defined economic and b

37、usiness deal with the division of responsibilities and procedural methods Enterprises internal organization is the enterprise to plan economic activity. Organizational foundation for command and control. The core problem is that a reasonable division of responsibilities. In general economic and busi

38、ness address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual control. such as money remittance document procurement, provides for the procuremen

39、t managers, please fill out a single paragraph. Supply planner (or supply department), please review the amount of content and collection units shall comply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after

40、 checking procurement budget. With the final clearance by the cashier shall complete Li remittance voucher settlement (cashier open the remittance settlement documents, but also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances re

41、imbursement business provides to After purchasing managers reported complete the bill. Delivery of goods to transportation personnel. Storekeeper acceptance quantity, the quality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouche

42、rs for reimbursement. (B) clear division of assets and custody of records Requirements as money management Property Management account of correlation personnel, designed to protect the safety integrity of assets. 如 teller may not concurrently in charge of auditing, accounting and income archiving co

43、sts, the registration of credit and debt accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by two or more of the recipients, inspection of the entire process of database security were jointly responsible. A breakdown of st

44、orage materials to the designated persons or a separate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide competent leadership to designate a person or a successor agent and monitoring pr

45、ocedures for completing the necessary transfer or transfer list. Another. The review of cash-based system of 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 d

46、ocuments and accounting records to ensure completeness and accuracy requirements Made to the original documents 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 bui

47、ldings such as the provisions made for the kinds of books and records of account card required to maintain a certain 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

48、 the internal audit system. (D) explicitly provides for the establishment of property inventory system inventory To 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 inven

49、tory method after checking the accounts and inventory, but also provides property, inventory and supplies a comprehensive 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 shou