中小企業(yè)內(nèi)部控制

1、安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯PAGE PAGE 25Privatee 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 maj

2、jorityy of pprivatte smaall 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, buus

3、inesss ownners bbelievve in 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

4、on buusinesss to do buusinesss 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 negl

5、eected the iinternnal coontroll 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

6、inteernal needss of tthe ennterprrise 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

7、treeatmennt of the rrisks 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 p

8、peoplee can promoote thhe 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

9、eeducattion oof thee privvate 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 ccom

10、pannies iinternnal coontroll 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 coor

11、rdinattion aand reestraiint, 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 fuunctioo

12、n of a varriety of meethodss, 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 sys

13、stem aas thee mainn bodyy 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

14、 deaal witth thee accoountinng 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 aaccounntin

15、g businness pprocessses. (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

16、soocial relattions outsiide 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 t

17、o coorddinatee relaationss 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 wii

18、ll innvest a lott of hhuman 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 acch

19、ievee the interrnal ccontrool objjectivves. DDeveloopmentt of pprivatte smaall annd meddium eenterpprisess shouuld grraduallly immprovee the interrnal ccontrool inpputs, efforrts too incrrease the eeffecttiveneess off inteernal contrrol. (D) estabblish an efffectiive moonitorring mmechannism tto ens

20、sure tthe efffectiive immplemeentatiion off the interrnal ccontrool sysstem. To ennsure effecctive interrnal ccontrool sysstem wwas immplemeented, and perfoorms wwell, it muust bee overrsightt. Entterpriises sshouldd set up innternaal auddit boody orr an iinternnal coontroll selff-asseessmennt sysst

21、em, to sttrengtthen tthe innternaal conntrol monittoringg and evaluuationn, to detecct vullnerabbilitiies annd rissks, aand Onn the emerggence of neew prooblemss and new ssituattions and iinternnal coontroll impllementtationn of tthe weeak liink inn a tiimely manneer Xiuuzhengg or iimprovvementt. To

22、 strenngthenn supeervisiion, iincludding tthe Goovernmment oof Chiina haas forrmed aa sociial suuperviision, inclludingg supeervisiion annd monnitoriing syystem outsiide thhe entterpriise. HHoweveer, thhese mmonitooring systeems onn the privaate moonitorring rresultts aree not satissfactoory foor SM

23、EEs, Chhinass privvate eenterpprisess accoountinng staandardd systtem iss not perfeect. RRevieww repoort, tthe emmphasiis on technnical errorrs andd not pay aattenttion tto thee authhenticcity oof thee repoort, ssubmittted ffalse inforrmatioon, laack off accoountabbilityy and punisshmentt. Abssence

24、of goovernmment ssupervvisionn and goverrnmentt depaartmennts off infoormatiion arre inddependdent, objecctive accouuntingg praccticess of pprivatte entterpriise frree reein. EExternnal ovversigght off privvate eenterpprisess is tthe abbsencee of oother sociaal suppervission oof abssence. Sociial su

25、uperviision mainlly to accouuntingg firmms acccountiing foor thee mainn inteermediiary aagenciies. AAs thee currrent aaudit of thhe bussinesss commmunityy not invollved iin priivate enterrprisee, thee law has nnot cllearlyy defiined aannuall accoountinng staatemennts off privvate eenterpprisess must

26、t be aauditeed by certiified publiic acccountaants, togetther wwith pprivatte entterpriise fiinanciial maanagemment cconfussion, interrnal ccontrool weaaknesss, so that certiified publiic acccountaants aand acccountting ffirms relucctant to enngage in prrivatee corpporatee audiit. Onnly byy streengt

27、heening exterrnal ooversiight, exterrnal ooversiight oof thee corpporatee presssure, and this presssure iinto mmotivee forcce, annd urgge entterpriises tto impplemennt intternall accoountinng conntrol systeem to elimiinate the iinternnal coontroll systtem off nomiinal hhappenn. (V) improove coorpora

28、ate goovernaance mmechannisms, cleaar mannagemeent reesponssibiliities. Inteernal contrrol byy the authooritiees as to acchievee manaagemennt objjectivves annd esttablissh a sseriess of rrules, poliicies, and organnize tthe immplemeentatiion off proccedurees, annd corrporatte govvernannce annd corrp

29、oratte govvernannce arre insseparaable. Interrnal ccontrool fraameworrk andd corpporatee goveernancce mecchanissms off the interrnal mmanageement contrrol syystem and ssystemm enviironmeent. CConsidderablle parrt of privaate SMMEs inn Chinna aree indiividuaal, prrivatee secttor, wwhile invesstors in

30、 ennterprrises that operaators of ceentrallized leadeershipp is sseriouus bussinesss. Ownnershiip andd manaagemennt a hhigh ddegreee of uunifieed mannagemeent moodel mmanageement of prrivatee SMEss lackk the interrnal bbindinng. Allthouggh somme forrm of privaate SMMEs inn the estabblishmment oof th

31、ee boarrd of superrvisorrs, buut thee reall corpporatee goveernancce insstituttions are nnot inn placce, thhe lacck of authoorizattion aand suuperviision. Somee costt saviings oof priivate SMEs oftenn do nnot seet thee inteernal contrrol aggenciees or hypottheticcal naarrow connootatioon of interrna

32、l ccontrool. 民營中小企業(yè)內(nèi)內(nèi)部控制問題題研究蒲林昌經(jīng)濟(jì)縱橫.20008,(55)三、促進(jìn)民營中中小企業(yè)建立立內(nèi)控制度的的策略(一)轉(zhuǎn)變企業(yè)業(yè)所有者的管管理與發(fā)展觀觀念.民營中中小企業(yè)中家家族式企業(yè)居居多，這些企企業(yè)內(nèi)部控制制的成敗很大大程度上取決決于領(lǐng)導(dǎo)或企企業(yè)家的重視視和執(zhí)行程度度.長期以來來，受中國傳傳統(tǒng)文化的影影響，企業(yè)主主篤信以誠待待人，江湖義義氣滲透到企企業(yè)管理的諸諸多環(huán)節(jié)，認(rèn)認(rèn)為加強(qiáng)內(nèi)部部控制，會(huì)影影響組織內(nèi)部部成員的不信信任感，因而而導(dǎo)致企業(yè)內(nèi)內(nèi)部失控.不不少民營企業(yè)業(yè)主認(rèn)為企業(yè)業(yè)效益是靠業(yè)業(yè)務(wù)做出來的的，而不是由由內(nèi)部財(cái)務(wù)管管理管出來的的；認(rèn)為市場(chǎng)場(chǎng)才是最重要要的

33、，內(nèi)部控控制會(huì)束縛自自己及員工的的發(fā)展.認(rèn)識(shí)識(shí)上的偏差，使使這些領(lǐng)導(dǎo)者者忽視了內(nèi)部部控制制度對(duì)對(duì)生產(chǎn)經(jīng)營活活動(dòng)的作用.內(nèi)部控制能能否真正成為為領(lǐng)導(dǎo)者的內(nèi)內(nèi)在需求，是是企業(yè)內(nèi)部控控制制度能否否流于形式的的關(guān)鍵.而要要使內(nèi)部控制制成為企業(yè)的的內(nèi)在需求，主主要取決于兩兩點(diǎn)：一是財(cái)財(cái)務(wù)信息是否否決定著企業(yè)業(yè)的決策；二二是企業(yè)是否否通過提供真真實(shí)的財(cái)務(wù)信信息取信于社社會(huì).改進(jìn)民民營中小企業(yè)業(yè)領(lǐng)導(dǎo)者對(duì)待待風(fēng)險(xiǎn)的態(tài)度度和控制風(fēng)險(xiǎn)險(xiǎn)的方法，轉(zhuǎn)轉(zhuǎn)變其對(duì)內(nèi)部部控制的態(tài)度度，強(qiáng)化內(nèi)部部控制意識(shí)，提提高內(nèi)部控制制理念，將控控制制度融人人企業(yè)管理之之中，才能促促進(jìn)企業(yè)管理理的科學(xué)化進(jìn)進(jìn)程和持續(xù)發(fā)發(fā)展，從而有有效建立和實(shí)

34、實(shí)施內(nèi)部控制制.(二)提高企業(yè)業(yè)內(nèi)控制度行行為主體素質(zhì)質(zhì).近年來，民民營中小企業(yè)業(yè)財(cái)會(huì)人員的的思想教育、業(yè)業(yè)務(wù)培訓(xùn)滯后后，一些不具具備從業(yè)資格格的家庭成員員、親戚朋友友被安排在財(cái)財(cái)會(huì)工作崗位位，缺乏內(nèi)部部控制制度的的相關(guān)知識(shí).有些企業(yè)雖雖然存在內(nèi)部部控制制度，但但內(nèi)部控制制制度不全面，沒沒有覆蓋所有有的部門和人人員，沒有滲滲透到企業(yè)各各個(gè)業(yè)務(wù)領(lǐng)域域和各個(gè)操作作環(huán)節(jié).部門門間缺乏有效效的協(xié)調(diào)和牽牽制，往往造造成管理脫節(jié)節(jié).內(nèi)控制度度是企業(yè)各業(yè)業(yè)務(wù)部門或人人員，在業(yè)務(wù)務(wù)運(yùn)作過程中中形成的相互互影響、相互互制約的一種種動(dòng)態(tài)機(jī)制，是是具有控制功功能的各種方方式、措施及及程序的總稱稱，它絕不等等同于規(guī)章

35、制制度，也不等等同于內(nèi)部管管理，更不是是組織計(jì)劃.內(nèi)部控制要要以有效為前前提，其關(guān)鍵鍵是作為內(nèi)控控制度主體的的經(jīng)理和員工工.“人”是內(nèi)部控制制行為的主體體，企業(yè)內(nèi)部部控制失效，經(jīng)經(jīng)營風(fēng)險(xiǎn)、會(huì)會(huì)計(jì)風(fēng)險(xiǎn)的產(chǎn)產(chǎn)生，均與之之有關(guān).企業(yè)業(yè)在完善內(nèi)部部控制制度的的同時(shí)，應(yīng)對(duì)對(duì)會(huì)計(jì)人員進(jìn)進(jìn)行職業(yè)道德德教育，增強(qiáng)強(qiáng)會(huì)計(jì)人員自自我約束能力力；加強(qiáng)對(duì)會(huì)會(huì)計(jì)人員的業(yè)業(yè)務(wù)培訓(xùn)，以以提高工作能能力，減少會(huì)會(huì)計(jì)業(yè)務(wù)處理理的技術(shù)差錯(cuò)錯(cuò). (三)改改善企業(yè)發(fā)展展的外部環(huán)境境，提高內(nèi)部部控制投入.由于民營中中小企業(yè)發(fā)展展的外部環(huán)境境較差，企業(yè)業(yè)負(fù)責(zé)人主要要精力耗費(fèi)在在企業(yè)之外，搞搞社會(huì)關(guān)系、拓拓展企業(yè)外部部生存空間，抓抓市場(chǎng)、

36、跑資資金，無暇顧顧及內(nèi)部控制制問題.企業(yè)業(yè)為了其存活活與發(fā)展，為為了取得社會(huì)會(huì)資本不得不不在與政府部部門的協(xié)調(diào)關(guān)關(guān)系方面發(fā)生生大量支出.通過創(chuàng)業(yè)者者已有的和后后續(xù)不斷發(fā)展展的社會(huì)關(guān)系系網(wǎng)絡(luò)獲取各各種資源成為為民營中小企企業(yè)創(chuàng)業(yè)和后后續(xù)發(fā)展的基基本條件，這這樣，企業(yè)領(lǐng)領(lǐng)導(dǎo)者將大量量的人力和財(cái)財(cái)力投入企業(yè)業(yè)之外.轉(zhuǎn)變變政府部門職職能，改善民民營中小企業(yè)業(yè)發(fā)展的外部部環(huán)境，降低低其創(chuàng)業(yè)和發(fā)發(fā)展成本，使使其在有限的的資源下盡可可能地實(shí)現(xiàn)內(nèi)內(nèi)部控制目標(biāo)標(biāo).發(fā)展中的的民營中小企企業(yè)應(yīng)逐漸提提高內(nèi)部控制制投入，努力力增加內(nèi)部控控制的效益.(四)建立有效效的監(jiān)督機(jī)制制，確保內(nèi)部部控制制度有有效實(shí)施.要要確保內(nèi)

37、部控控制制度被切切實(shí)地執(zhí)行，且且執(zhí)行效果良良好，其必須須被監(jiān)督.企企業(yè)應(yīng)設(shè)置內(nèi)內(nèi)部審計(jì)機(jī)構(gòu)構(gòu)或建立內(nèi)部部控制自我評(píng)評(píng)估系統(tǒng)，加加強(qiáng)對(duì)本企業(yè)業(yè)內(nèi)部控制的的監(jiān)督和評(píng)估估，及時(shí)發(fā)現(xiàn)現(xiàn)漏洞和隱患患，并針對(duì)出出現(xiàn)的新問題題和新情況及及內(nèi)部控制執(zhí)執(zhí)行中的薄弱弱環(huán)節(jié)，及時(shí)時(shí)修正或改進(jìn)進(jìn).為加強(qiáng)監(jiān)監(jiān)督，我國已已形成了包括括政府監(jiān)督和和社會(huì)監(jiān)督在在內(nèi)的企業(yè)外外部監(jiān)督體系系.但這些監(jiān)監(jiān)督體系對(duì)民民營中小企業(yè)業(yè)的監(jiān)督效果果卻不盡如人人意，我國民民營企業(yè)會(huì)計(jì)計(jì)規(guī)范體系還還不健全.審審查報(bào)表時(shí)，偏偏重于技術(shù)上上的差錯(cuò)而不不注重報(bào)表的的真實(shí)性，缺缺少對(duì)報(bào)送虛虛假信息的責(zé)責(zé)任追究與懲懲罰措施.政政府監(jiān)督的缺缺位和政府各各有

38、關(guān)部門信信息的相互獨(dú)獨(dú)立，客觀上上使民營企業(yè)業(yè)會(huì)計(jì)行為放放任自流.民民營企業(yè)外在在監(jiān)督的另一一種缺位是社社會(huì)監(jiān)督的缺缺位.社會(huì)監(jiān)監(jiān)督主要由以以會(huì)計(jì)師事務(wù)務(wù)所為主體的的會(huì)計(jì)中介機(jī)機(jī)構(gòu)執(zhí)行.由由于目前社會(huì)會(huì)審計(jì)的業(yè)務(wù)務(wù)尚未涉及到到民營企業(yè)，法法律上尚未明明確規(guī)定民營營企業(yè)年度會(huì)會(huì)計(jì)報(bào)表必須須經(jīng)注冊(cè)會(huì)計(jì)計(jì)師審計(jì)，加加之民營企業(yè)業(yè)財(cái)務(wù)管理混混亂、內(nèi)控乏乏力，使注冊(cè)冊(cè)會(huì)計(jì)師及會(huì)會(huì)計(jì)師事務(wù)所所不愿意從事事民營企業(yè)審審計(jì)工作.只只有加強(qiáng)外部部監(jiān)督，通過過外部監(jiān)督對(duì)對(duì)企業(yè)施加壓壓力，并將這這種壓力轉(zhuǎn)化化為動(dòng)力，督督促企業(yè)實(shí)施施內(nèi)部會(huì)計(jì)控控制制度，以以杜絕企業(yè)內(nèi)內(nèi)控制度形同同虛設(shè)的情況況發(fā)生.(五)完善企業(yè)業(yè)的

39、公司治理理機(jī)制，明晰晰管理權(quán)責(zé).內(nèi)部控制作作為由管理當(dāng)當(dāng)局為實(shí)現(xiàn)管管理目標(biāo)而建建立的一系列列規(guī)則、政策策和組織實(shí)施施程序，與公公司治理及公公司管理密不不可分.內(nèi)部部控制框架與與公司治理機(jī)機(jī)制的關(guān)系是是內(nèi)部管理監(jiān)監(jiān)控系統(tǒng)與制制度環(huán)境的關(guān)關(guān)系.我國民民營中小企業(yè)業(yè)中相當(dāng)一部部分屬于個(gè)體體、私營性質(zhì)質(zhì)，企業(yè)的投投資者同時(shí)就就是經(jīng)營者，企企業(yè)領(lǐng)導(dǎo)集權(quán)權(quán)現(xiàn)象嚴(yán)重.所有權(quán)與經(jīng)經(jīng)營權(quán)高度統(tǒng)統(tǒng)一的管理模模式使民營中中小企業(yè)管理理缺乏內(nèi)部約約束性.有的的民營中小企企業(yè)形式上雖雖然也建立了了董事會(huì)、監(jiān)監(jiān)事會(huì)，但真真正的法人治治理機(jī)構(gòu)并未未到位，缺乏乏授權(quán)與監(jiān)管管.有些民營營中小企業(yè)為為節(jié)減開支，往往往不設(shè)置內(nèi)內(nèi)控

40、機(jī)構(gòu)或虛虛設(shè)，內(nèi)部控控制的內(nèi)涵也也較窄.On the interrnal 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 ree

41、form in ennterprrises to coomply 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 an

42、d aaccounnting contrrol syystem 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 ddefinee

43、d ecoonomicc and businness ddeal 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 rreasonn

44、able divission oof ressponsiibilitties. 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 pplayed

45、d the role of muutual contrrol. 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 w

46、ith Taiwaan andd Taiwwan arre thee 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 settlleme

47、ntt (casshier open the rremitttance 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 com

48、pplete the bbill. Delivvery oof 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) clee

49、ar diivisioon of assetts andd custtody oof reccords Requuiremeents aas monney maanagemment PProperrty Maanagemment aaccounnt of correelatioon perrsonneel, deesigneed to proteect thhe saffety iintegrrity oof asssets. 如 telller mmay noot conncurreently in chharge of auuditinng, acccountting aand innco

50、me archiiving costss, thee regiistrattion oof creedit aand deebt acccountts, baank nootes oof thee issuuing sstamp , theere muust bee two were headeed to the bbank tto witthdraww largge amoounts of caash muust bee by ttwo orr moree of tthe reecipieents, inspeectionn of tthe enntire proceess off data

51、abase securrity wwere jjointlly ressponsiible. A breeakdowwn of storaage maateriaals too the desiggnatedd perssons oor a sseparaate auudit bbookkeeeper bookkkeepinng. Coontroll of mmoney and mmateriial maanagemment. Managgementt accoounts stafff to lleave theirr postts forr somee reasson orr trannsf

52、er work to prrovidee comppetentt leaddershiip to desiggnate a perrson oor a ssuccesssor aagent and mmonitooring proceeduress for complletingg the necesssary transsfer oor traansferr listt. Anoother. The revieew of cash-basedd systtem off mateerial balannce syystem for ssendinng andd receeivingg comp

53、plex, compllex pooints systeem, allso arre a vvarietty of measuures aagainsst thee wronng sysstem oof intternall conttrols. (C) cllear tthat tthe acccountting ddocumeents aand acccountting rrecordds to ensurre commpleteeness and aaccuraacy reequireementss Madee to tthe orriginaal doccumentts in vari

54、oous foormatss, nummber oof coppies, numbeer, deeliverry proocess, the Alliaance lleaderrs andd manaagers use tthe siignatuure, ddetaills thee numbber off totaal nummber aand caase wiith thhe samme nummber oof buiildinggs succh as the pprovissions made for tthe kiinds oof boooks annd reccords of acc

55、countt cardd requuired to maaintaiin a ccertaiin uniity beetweenn the same or reequireementss. Alsso proovidedd accoountinng douuble ccheck detaiils chheck tthe baalancee of tthe vaariouss stattementts rellated to diigitall checck. Annd hennce thhe proovisioons off the interrnal aaudit systeem. (D)

56、exxpliciitly pproviddes foor thee estaablishhment of prropertty invventorry sysstem iinventtory To eensuree the safetty andd inteegrityy of pproducction materrials, in aadditiion too the proviisionss of mmateriial gooods ffor coollecttion aand paaymentt of eeach ccustoddian mmust iimplemment tthe pe

57、erpetuual innventoory meethod afterr checcking the aaccounnts annd invventorry, buut alsso proovidess propperty, inveentoryy and suppllies aa compprehennsive invenntory of thhe loccal syystem. To eensuree thatt cardd accoounts are iin connformiity wiith orr timeely prrocesssing eerror occurrred. In

58、addditioon to the pprovissions of thhe cassh thee cashhier ccheck out bbeforee workk eachh day countt cashh in ccase oof errror inn timee repoortingg, thee accoountinng offficer shoulld alwways ccheck cashiier woork. RRegulaar or irreggular inspeectionns of cash and ttreasuury maanagemment. 關(guān)于企業(yè)內(nèi)部控控

59、制制度的思思考李明商場(chǎng)現(xiàn)代化.22007,(22)三加強(qiáng)內(nèi)部控控制制度應(yīng)規(guī)規(guī)范的主要內(nèi)內(nèi)容在建立社會(huì)主義義市場(chǎng)經(jīng)濟(jì)體體制和深化會(huì)會(huì)計(jì)改革過程程中企業(yè)在遵遵守會(huì)計(jì)準(zhǔn)則則的基礎(chǔ)上應(yīng)應(yīng)以本單位會(huì)會(huì)計(jì)工作實(shí)際際出發(fā)建立健健全和強(qiáng)化自自身臺(tái)理的會(huì)會(huì)計(jì)政策和會(huì)會(huì)計(jì)控制制度度.對(duì)這些會(huì)會(huì)計(jì)政策和會(huì)會(huì)計(jì)控制制度度應(yīng)作出書面面文字規(guī)定這這樣不僅有利利于企業(yè)有關(guān)關(guān)人員了解處處理日常會(huì)計(jì)計(jì)事項(xiàng)的政策策和方法也也有利于企業(yè)業(yè)會(huì)計(jì)政策的的前后連貫.1 明確規(guī)定處處理各種經(jīng)濟(jì)濟(jì)業(yè)務(wù)的職責(zé)責(zé)分工和程序序方法企業(yè)的內(nèi)部組織織機(jī)構(gòu)是企業(yè)業(yè)經(jīng)濟(jì)活動(dòng)進(jìn)進(jìn)行計(jì)劃指指揮和控制的的組織基礎(chǔ)其核心問題題是合理的職職責(zé)分工.在在一般情況下下

60、處理每項(xiàng)經(jīng)經(jīng)濟(jì)業(yè)務(wù)的全全過程，或者者在全過程的的某幾個(gè)重要要環(huán)節(jié)都規(guī)定定要由兩個(gè)部部門或兩個(gè)以以上部門、兩兩名或兩名以以上工作人員員分工負(fù)責(zé)，起起到相互控制制的作用.如如匯出筆采購購貨款，規(guī)定定要由采購經(jīng)經(jīng)辦人填寫請(qǐng)請(qǐng)款單供應(yīng)應(yīng)計(jì)劃員(或供應(yīng)部門門負(fù)責(zé)人)審審查請(qǐng)款數(shù)額額內(nèi)容及收款款單位是否符符臺(tái)臺(tái)同和計(jì)計(jì)劃，會(huì)計(jì)員員審核請(qǐng)款單單的內(nèi)容并核核對(duì)采購預(yù)算算后編制付款款憑證最后后由出納員憑憑手續(xù)完整的的俐款憑證辦辦理匯款結(jié)算算(出納員開出出匯款結(jié)算憑憑證，還要通通過會(huì)計(jì)員審審核)，前后須經(jīng)經(jīng)四人分工負(fù)負(fù)責(zé)處理.而而采購匯款的的報(bào)賬業(yè)務(wù)，則則規(guī)定要經(jīng)過過采購經(jīng)辦人人填寫報(bào)賬單單貨物提運(yùn)運(yùn)人員提貨倉庫