試談中小企業(yè)內(nèi)部控制英文

1PrivateEnterprisesoftheintenalcontrolissuesPulinChang確Ec緞on甜om賀ic棋R裝ev蜂ie任w松.訓2羅00院8,簽(階5)毯Th杰ir系d,鳳t任he玉p佛ro初mo腎ti綠on偽o痛f冒pr漸iv劍at派e革SM奪Es華i返n碧th器e粘in奶te削rn頌al似c姐on件tr伐ol革s峰ys圍te紹m州st賄ra顯te拜gy娃(A)changemanagementandbusinessownerstheconceptofdevelopment.Themajorityofprivatesmallandmediumenterprisesinthefamilybusiness,thesuccessoftheseenterprisesdependslargelyoninternalcontrolorentrepreneurleadershipattentionandlevelofimplementation.Overtheyears,bytraditionalChineseculture,businessownersbelieveinSincerity,fraternalloyaltypermeatemanyaspectsofenterprisemanagement,strengtheninternalcontrolsthatwillaffecttheorganizationthemembersofdistrust,resultingininternalcontrol.Manyprivatebusinessownersthatrelyonbusinesstodobusinessbenefitsoutof,ratherthanoutoftheinternalfinancialmanagementcontrol;thatthemarketisthemostimportantinternalcontrolwillbeboundhimselfandstaffdevelopment.Understandingofthebias,sothattheseleadersneglectedtheinternalcontrolsystemontheproductionandoperationactivities.Internalcontrolcanreallybecometheleaderoftheinternalneedsofenterpriseinternalcontrolsystemisthekeytowhetheramereformality.Theinternalcontroltomaketheinternalneedsoftheenterprisedependslargelyontwopoints:First,determinewhetherthecompanyfinancialinformationindecision-making;secondiswhetheracompany'sfinancialinformationbyprovidingatruewinthetrustofthecommunity.ImprovedtreatmentoftherisksofprivateSMEsleader'sattitudeandriskcontrolmethods,transformtheirattitudesoninternalcontrol,internalcontrolJiangHuaYiShi,Tigaointernalcontrolconcepts,JiangenterprisemanagementcontrolsystemamongfinancialpeoplecanpromotethebusinessmanagementofKexueprocessandsustainabledevelopment,inordertoeffectivelyestablishandimplementinternalcontrol.

(B)improvethequalityofenterpriseinternalcontrolsystemactors.Inrecentyears,theideologicaleducationoftheprivateSMEaccountants,businesstrainingdelayed,somedonothavethequalificationsoffamilymembers,relativesandfriendswasscheduledforaccountingjobs,lackofknowledgeoftheinternalcontrolsystem.Althoughtherearesomecompaniesinternalcontrolsystem,internalcontrolsystemisnotcomprehensiveanddidnotcoverallthedepartmentsandpersonnel,nottopenetratetheenterpriseoperatingvariousbusinessfieldsandinallsectors.Lackofeffectiveinter-sectoralcoordinationandrestraint,oftenresultedindisjointedmanagement.Internalcontrolsystemisthecorporatebusinessunitsorpersonnelinthebusinessformationprocessofmutualinfluenceandmutualrestrictionofadynamicmechanism,isacontrolfunctionofavarietyofmethods,measuresandproceduresingeneral,itisnotequivalenttotheregulationssystem,notthesameasinternalmanagement,butnottheorganizationalplan.Effectiveinternalcontrolstothepremise,thekeyistheinternalcontrolsystemasthemainbodyofthemanagerandstaff."Man"isthesubjectofinternalcontrolbehavior,failureofinternalcontrol,riskmanagement,accounting,productionrisksarerelatedto.Enterprisesinthesametimeimprovetheinternalcontrolsystemtodealwiththeaccountingstaffofprofessionalethicseducation,ZengQiangaccountingstaffcapacitytoself-restraint;tostrengthenprofessionaltrainingforaccountingpersonneltoenhancetheabilitytoworktoreducetechnicalerrorsintheaccountingbusinessprocesses.

(C)improvetheexternalenvironmentforenterprisedevelopment,improvetheinternalcontrolinputs.AstheexternalenvironmentforSMEDevelopmentofthepoor,themainenergy-consumingbusinessexecutivesoutsidethefirm,engageinsocialrelationsoutsidethefirmtoexpandlivingspace,focusonthemarket,runfunds,notimetotakeintoaccounttheinternalcontrolissues.Enterprisetoitssurvivalanddevelopment,inordertoachievesocialcapitalandgovernmentdepartmentshavetocoordinaterelationsintheexpenditures.Throughfollow-upentrepreneursandexistinggrowingsocialnetworkforallkindsofresourcesintothedevelopmentofprivatesmallandmediumbusinessandfollowthebasicconditions,sothatbusinessleaderswillinvestalotofhumanandfinancialresourcesoutsidethefirm.ChangingfunctionsofgovernmentdepartmentstoimprovetheSMEDevelopmentoftheexternalenvironment,reducethebusinessanddevelopmentcosts,limitedresourcesmakeitpossibletoachievetheinternalcontrolobjectives.Developmentofprivatesmallandmediumenterprisesshouldgraduallyimprovetheinternalcontrolinputs,effortstoincreasetheeffectivenessofinternalcontrol.

(D)establishaneffectivemonitoringmechanismtoensuretheeffectiveimplementationoftheinternalcontrolsystem.Toensureeffectiveinternalcontrolsystemwasimplemented,andperformswell,itmustbeoversight.Enterprisesshouldsetupinternalauditbodyoraninternalcontrolself-assessmentsystem,tostrengthentheinternalcontrolmonitoringandevaluation,todetectvulnerabilitiesandrisks,andOntheemergenceofnewproblemsandnewsituationsandinternalcontrolimplementationoftheweaklinkinatimelymannerXiuzhengorimprovement.Tostrengthensupervision,includingtheGovernmentofChinahasformedasocialsupervision,includingsupervisionandmonitoringsystemoutsidetheenterprise.However,thesemonitoringsystemsontheprivatemonitoringresultsarenotsatisfactoryforSMEs,China'sprivateenterprisesaccountingstandardsystemisnotperfect.Reviewreport,theemphasisontechnicalerrorsandnotpayattentiontotheauthenticityofthereport,submittedfalseinformation,lackofaccountabilityandpunishment.Absenceofgovernmentsupervisionandgovernmentdepartmentsofinformationareindependent,objectiveaccountingpracticesofprivateenterprisefreerein.Externaloversightofprivateenterprisesistheab聲se澆nc場e嫌of萌o且th聞er亦s忙oc次ia收l賭su論pe撐rv寸is象io鳴n同of區(qū)a蔥bs炒en板ce陰.蜓So料ci物al睜s孫up碼er廁vi皮si秋on維m誠ai宵nl漠y脈to絨a冬cc墻ou敢nt洗in敞g削fi給rm早s嘗ac任co碌un呢ti挨ng額f津or絹t景he簽m練ai衰n殘in殖te贏rm庫ed崇ia糕ry濤a婚ge撞nc案ie訓s.睛代As漫t臺he班c相ur好re抖nt胸a幫ud加it休o營f昨th訂e垃bu斑si帳ne患ss申c提om揪mu曬ni順ty壩n畏ot批i廊nv弓ol饑ve嚷d每in脂p擺ri廁va宜te粱e廊nt暫er股pr蜂is涂e,戲t求he僻l與aw耍h秒as掙n壤ot驚c屠le紀ar窮ly箭d壩ef食in窩ed緣a昌n屬nu旦al跳a曾cc剝ou占nt仰in優(yōu)g遵st泉at拍em將en個ts蔑o侄f餡pr瞧iv它at述e巧en湖te巴rp策ri腹se敲s調(diào)mu林st悲b門e紋au酷di塊te吩d蛛by陸c別er貧ti宇fi臥ed際p術(shù)ub譯li陡c但ac催co堆un孟ta恨nt央s,鏡t首og孟et擊he主r傳wi吸th蘋p傭ri鄉(xiāng)va夕te徑e李nt相er瘡pr續(xù)is遠e防fi貫na藥nc查ia啄l蝕ma洪na炎ge全me糟nt弄c吐on網(wǎng)fu橡si捧on犁,木in削te尊rn理al終c某on更tr隱ol患w他ea堂kn睛es晚s,勵s泛o隆th爐at什c衰er穴ti釘fi永ed挖p典ub漢li保c屋ac狗co嫁un仆ta旺nt銜s矮an嘆d是ac混co狀un似ti員ng溫f舉ir唱ms盞r舌el鄙uc高ta粱nt第t金o發(fā)en污ga食ge娛i統(tǒng)n喂pr貸iv貢at必e屢co排rp閑or期at背e狀au郵di撿t.膽O缺nl暴y冤by鄙s夏tr誤en綱gt冤he計ni錢ng案e殃xt蔬er決na湖l會ov貨er擔si晌gh君t,狐e梳xt限er怕na回l屠ov喇er當si遠gh款t名of焦t喪he核c史or既po退ra矩te須p訓re醒ss題ur順e,蜘a胳nd體t蚊hi思s限pr擦es李su茶re擊i暮nt乎o萍mo律ti扮ve幟f樂or流ce閑,息an娃d潔ur災ge欲e孩nt寬er伸pr肉is氧es揪t袍o扯im峽pl脅em饅en狼t蝕in摸te繭rn限al湖a擔cc眼ou民nt擊in成g淋co毯nt輔ro饑l系sy揉st池em項t舅o攜el低im裁in南at疑e塌th堡e除in乒te沖rn糖al杜c幫on環(huán)tr酸ol砍s使ys參te覽m玉of挎n肺om嬌in保al口h夏ap皮pe懂n.華

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民營中小企業(yè)內(nèi)部控制問題研究蒲林昌經(jīng)濟縱橫.2021,(5)三、促進民營中小企業(yè)建立內(nèi)控制度的策略(一)轉(zhuǎn)變企業(yè)所有者的管理與發(fā)展觀念.民營中小企業(yè)中家族式企業(yè)居多，這些企業(yè)內(nèi)部控制的成敗很大程度上取決于領導或企業(yè)家的重視和執(zhí)行程度.長期以來，受中國傳統(tǒng)文化的影響，企業(yè)主篤信以誠待人，江湖義氣滲透到企業(yè)管理的諸多環(huán)節(jié)，認為加強內(nèi)部控制，會影響組織內(nèi)部成員的不信任感，因而導致企業(yè)內(nèi)部失控.不少民營企業(yè)主認為企業(yè)效益是靠業(yè)務做出來的，而不是由內(nèi)部財務管理管出來的；認為市場才是最重要的，內(nèi)部控制會束縛自己及員工的發(fā)展.認識上的偏差，使這些領導者忽視了內(nèi)部控制制度對生產(chǎn)經(jīng)營活動的作用.內(nèi)部控制能否真正成為領導者的內(nèi)在需求，是企業(yè)內(nèi)部控制制度能否流于形式的關(guān)鍵.而要使內(nèi)部控制成為企業(yè)的內(nèi)在需求，主要取決于兩點：一是財務信息是否決定著企業(yè)的決策；二是企業(yè)是否通過提供真實的財務信息取信于社會.改進民營中小企業(yè)領導者對待風險的態(tài)度和控制風險的方法，轉(zhuǎn)變其對內(nèi)部控制的態(tài)度，強化內(nèi)部控制意識，提高內(nèi)部控制理念，將控制制度融人企業(yè)管理之中，才能促進企業(yè)管理的科學化進程和持續(xù)發(fā)展，從而有效建立和實施內(nèi)部控制.(二)提高企業(yè)內(nèi)控制度行為主體素質(zhì).近年來，民營中小企業(yè)財會人員的思想教育、業(yè)務培訓滯后，一些不具備從業(yè)資格的家庭成員、親戚朋友被安排在財會工作崗位，缺乏內(nèi)部控制制度的相關(guān)知識.有些企業(yè)雖然存在內(nèi)部控制制度，但內(nèi)部控制制度不全面，沒有覆蓋所有的部門和人員，沒有滲透到企業(yè)各個業(yè)務領域和各個操作環(huán)節(jié).部門間缺乏有效的協(xié)調(diào)和牽制，往往造成管理脫節(jié).內(nèi)控制度是企業(yè)各業(yè)務部門或人員，在業(yè)務運作過程中形成的相互影響、相互制約的一種動態(tài)機制，是具有控制功能的各種方式、措施及程序的總稱，它絕不等同于規(guī)章制度，也不等同于內(nèi)部管理，更不是組織計劃.內(nèi)部控制要以有效為前提，其關(guān)鍵是作為內(nèi)控制度主體的經(jīng)理和員工.“人”是內(nèi)部控制行為的主體，企業(yè)內(nèi)部控制失效，經(jīng)營風險、會計風險的產(chǎn)生，均與之有關(guān).企業(yè)在完善內(nèi)部控制制度的同時，應對會計人員進行職業(yè)道德教育，增強會計人員自我約束能力；加強對會計人員的業(yè)務培訓，以提高工作能力，減少會計業(yè)務處理的技術(shù)差錯.(三)改善企業(yè)發(fā)展的外部環(huán)境，提高內(nèi)部控制投入.由于民營中小企業(yè)發(fā)展的外部環(huán)境較差，企業(yè)負責人主要精力耗費在企業(yè)之外，搞社會關(guān)系、拓展企業(yè)外部生存空間，抓市場、跑資金，無暇顧及內(nèi)部控制問題.企業(yè)為了其存活與發(fā)展，為了取得社會資本不得不在與政府部門的協(xié)調(diào)關(guān)系方面發(fā)生大量支出.通過創(chuàng)業(yè)者已有的和后續(xù)不斷發(fā)展的社會關(guān)系網(wǎng)絡獲取各種資源成為民營中小企業(yè)創(chuàng)業(yè)和后續(xù)發(fā)展的基本條件，這樣，企業(yè)領導者將大量的人力和財力投入企業(yè)之外.轉(zhuǎn)變政府部門職能，改善民營中小企業(yè)發(fā)展的外部環(huán)境，降低其創(chuàng)業(yè)和發(fā)展成本，使其在有限的資源下盡可能地實現(xiàn)內(nèi)部控制目標.發(fā)展中的民營中小企業(yè)應逐漸提高內(nèi)部控制投入，努力增加內(nèi)部控制的效益.(四)建立有效的監(jiān)督機制，確保內(nèi)部控制制度有效實施.要確保內(nèi)部控制制度被切實地執(zhí)行，且執(zhí)行效果良好，其必須被監(jiān)督.企業(yè)應設置內(nèi)部審計機構(gòu)或建立內(nèi)部控制自我評估系統(tǒng)，加強對本企業(yè)內(nèi)部控制的監(jiān)督和評估，及時發(fā)現(xiàn)漏洞和隱患，并針對出現(xiàn)的新問題和新情況及內(nèi)部控制執(zhí)行中的薄弱環(huán)節(jié)，及時修正或改進.為加強監(jiān)督，我國已形成了包括政府監(jiān)督和社會監(jiān)督在內(nèi)的企業(yè)外部監(jiān)督體系.但這些監(jiān)督體系對民營中小企業(yè)的監(jiān)督效果卻不盡如人意，我國民營企業(yè)會計規(guī)范體系還不健全.審查報表時，偏重于技術(shù)上的差錯而不注重報表的真實性，缺少對報送虛假信息的責任追究與懲罰措施.政府監(jiān)督的缺位和政府各有關(guān)部門信息的相互獨立，客觀上使民營企業(yè)會計行為放任自流.民營企業(yè)外在監(jiān)督的另一種缺位是社會監(jiān)督的缺位.社會監(jiān)督主要由以會計師事務所為主體的會計中介機構(gòu)執(zhí)行.由于目前社會審計的業(yè)務尚未涉及到民營企業(yè)，法律上尚未明確規(guī)定民營企業(yè)年度會計報表必須經(jīng)注冊會計師審計，加之民營企業(yè)財務管理混亂、內(nèi)控乏力，使注冊會計師及會計師事務所不愿意從事民營企業(yè)審計工作.只有加強外部監(jiān)督，通過外部監(jiān)督對企業(yè)施加壓力，并將這種壓力轉(zhuǎn)化為動力，督促企業(yè)實施內(nèi)部會計控制制度，以杜絕企業(yè)內(nèi)控制度形同虛設的情況發(fā)生.(五)完善企業(yè)的公司治理機制，明晰管理權(quán)責.內(nèi)部控制作為由管理當局為實現(xiàn)管理目標而建立的一系列規(guī)則、政策和組織實施程序，與公司治理及公司管理密不可分.內(nèi)部控制框架與公司治理機制的關(guān)系是內(nèi)部管理監(jiān)控系統(tǒng)與制度環(huán)境的關(guān)系.我國民營中小企業(yè)中相當一部分屬于個體、私營性質(zhì)，企業(yè)的投資者同時就是經(jīng)營者，企業(yè)領導集權(quán)現(xiàn)象嚴重.所有權(quán)與經(jīng)營權(quán)高度統(tǒng)一的管理模式使民營中小企業(yè)管理缺乏內(nèi)部約束性.有的民營中小企業(yè)形式上雖然也建立了董事會、監(jiān)事會，但真正的法人治理機構(gòu)并未到位，缺乏授權(quán)與監(jiān)管.有些民營中小企業(yè)為節(jié)減開支，往往不設置內(nèi)控機構(gòu)或虛設，內(nèi)部控制的內(nèi)涵也較窄.OntheinternalcontrolsysteminChinaLiMingMarketModernization.2007,(22)3.StrengthentheinternalcontrolsystemshouldregulatethemaincontentInestablishingthesocialistmarketeconomicsystemanddeepentheprocessofaccountingreforminenterprisestocomplywithaccountingstandardsshouldbebasedontherealityoftheunitstoestablishandimproveaccountingandstrengthentheirownsetsofaccountingpoliciesandaccountingmanagementcontrolsystem.Oftheseaccountingpoliciesandaccountingcontrolsystemshouldbemadetotheprovisionsofthiswrittentextnotonlyhelpenterprisesunderstandthepersonnelmattersofdailyaccountingpoliciesandmethods.Alsoconducivetoacoherentcorporateaccountingpolicies.

(A)clearlydefinedeconomicandbusinessdealwiththedivisionofresponsibilitiesandproceduralmethods

Enterprise'sinternalorganizationistheenterprisetoplaneconomicactivity.Organizationalfoundationforcommandandcontrol.Thecoreproblemisthatareasonabledivisionofresponsibilities.Ingeneraleconomicandbusinessaddressofeachwholeprocess,orinthewholeprocessafewimportantlinksareprovidedtotwodepartmentsortwoormoredepartments,twoordivisionofresponsibilityoverthestaffplayedtheroleofmutualcontrol.suchasmoneyremittancedocumentprocurement,providesfortheprocurementmanagers,pleasefilloutasingleparagraph.Supplyplanner(orsupplydepartment),pleasereviewtheamountofcontentandcollectionunitsshallcomplywithTaiwanandTaiwanarethesameandplans,accountants,paragraphone,pleasereviewthecontentsandpreparationofpaymentvouchersaftercheckingprocurementbudget.WiththefinalclearancebythecashiershallcompleteLiremittancevouchersettlement(cashieropentheremittancesettlementdocuments,butalsoauditedbytheaccountingstaff),beforeandafterthedealissubjecttodivisionfour.TheprocurementofremittancesreimbursementbusinessprovidestoAfterpurchasingmanagersreportedcompletethebill.Deliveryofgoodstotransportationpersonnel.Storekeeperacceptancequantity,thequalityofinspectorsandaccountantsauditinspectioninvoices,billsandacceptancecertificates,preparationofjournalvouchersforreimbursement.

(B)cleardivisionofassetsandcustodyofrecords

RequirementsasmoneymanagementPropertyManagementaccountofcorrelationpersonnel,designedtoprotectthesafetyintegrityofassets.如tellermaynotconcurrentlyinchargeofauditing,accountingandincomearchivingcosts,theregistrationofcreditanddebtaccounts,banknotesoftheissuingstamp,theremustbetwowereheadedtothebanktowithdrawlargeamountsofcashmustbebytwoormoreoftherecipients,inspectionoftheentireprocessofdatabasesecuritywerejointlyresponsible.Abreakdownofstoragematerialstothedesignatedpersonsoraseparateauditbookkeeperbookkeeping.Controlofmoneyandmaterialmanagement.Managementaccountsstafftoleavetheirpostsforsomereasonortransferworktoprovidecompetentleadershiptodesignateapersonorasuccessoragentandmonitoringproceduresforcompletingthenecessarytransferortransferlist.Another.Thereviewofcash-basedsystemofmaterialbalancesystemforsendingandreceivingcomplex,complexpointssystem,alsoareavarietyofmeasuresagainstthewrongsystemofinternalcontrols.

(C)clearthattheaccountingdocumentsandaccountingrecordstoensurecompletenessandaccuracyrequirements

Madetotheoriginaldocumentsinvariousformats,numberofcopies,number,deliveryprocess,theAllianceleadersandmanagersusethesignature,detailsthenumberoftotalnumberandcasewiththesamenumberofbuildingssuchastheprovisionsmadeforthekindsofbooksandrecordsofaccountcardrequiredtomaintainacertainunitybetweenthesameorrequirements.Alsoprovidedaccountingdoublecheckdetailscheckthebalanceofthevariousstatementsrelatedtodigitalcheck.Andhencetheprovisionsoftheinternalauditsystem.

(D)explicitlyprovidesfortheestablishmentofpropertyinventorysysteminventory

Toensurethesafetyandintegrityofproductionmaterials,inadditiontotheprovisionsofmaterialgoodsforcollectionandpaymentofeachcustodianmustimplementtheperpetualinventorymethodaftercheckingtheaccountsandinventory,butalsoprovidesproperty,inventoryandsuppliesacomprehensiveinventoryofthelocalsystem.Toensurethatcardaccountsareinconformitywithortimelyprocessingerroroccurred.Inadditiontotheprovisionsofthecashthecashiercheckoutbeforeworkeachdaycountcashincaseoferrorintimereporting,theaccountingofficershouldalwayscheckcashierwork.Regularorirregularinspectionsofcashandtreasurymanagement.

關(guān)于企業(yè)內(nèi)部控制制度的思考李明商場現(xiàn)代化.2007,(22)三．加強內(nèi)部控制制度應規(guī)范的主要內(nèi)容在建立社會主義市場經(jīng)濟體制和深化會計改革過程中企業(yè)在遵守會計準則的基礎上應以本單位會計工作實際出發(fā)建立健全和強化自身臺理的會計政策和會計控制制度.對這些會計政策和會計控制制度應作出書面文字規(guī)定這樣不僅有利于企業(yè)有關(guān)人員了解處理日常會計事項的政策和方法．也有利于企業(yè)會計政策的前后連貫.1明確規(guī)定處理各種經(jīng)濟業(yè)務的職責分工和程序方法企業(yè)的內(nèi)部組織機構(gòu)是企業(yè)經(jīng)濟活動進行計劃．指揮和控制的組織基礎．其核心問題是合理的職責分工.在一般情況下處理每項經(jīng)濟業(yè)務的全過程，或者在全過程的某幾個重要環(huán)節(jié)都規(guī)定要由兩個部門或兩個以上部門、兩名或兩名以上工作人員分工負責，起到相互控制的作用.如匯出筆采購貨款，規(guī)定要由采購經(jīng)辦人填寫請款單．供應計劃員(或供應部門負責人)審查請款數(shù)額內(nèi)容及收款單位是否符臺臺同和計劃，會計員審核請款單的內(nèi)容并核對采購預算后編制付款憑證．最后由出納員憑手續(xù)完整的俐款憑證辦理匯款結(jié)算(出納員開出匯款結(jié)算憑證，還要通過會計員審核)，前后須經(jīng)四人分工負責處理.而采購匯款的報賬業(yè)務，則規(guī)定要經(jīng)過采購經(jīng)辦人填寫報賬單．貨物提運人員提貨．倉庫保管員驗收數(shù)量，檢查員驗收質(zhì)量以及會計員審核發(fā)票、賬單及驗收憑證，編制轉(zhuǎn)賬憑證報銷.2明確資產(chǎn)記錄與保管的分工規(guī)定管錢、管物管賬人員的相互制約關(guān)系，旨在保護資產(chǎn)的安全完整.如出納員不得兼管稽核、會計檔案保管和收人費用、債權(quán)債務賬目的登記工作，銀行票據(jù)的簽發(fā)印鑒，必須有兩人分別掌管，向銀行提取較大數(shù)額現(xiàn)金時必須由兩人以上，對領款、點驗安全人庫的全過程共同負責．倉庫材料明細賬要設專人稽核或另設記賬員記賬．管錢、管物．管賬人員因故離開工作崗位或調(diào)動工作時，規(guī)定要由主管領導指定專人代理或接替并監(jiān)督辦理必要的交接手續(xù)或正式移交清單.另外．現(xiàn)金收付的復核制物資收發(fā)的復秤制，復點制等也都是防錯防弊的內(nèi)部控制制度.3明確規(guī)定保證會計憑證和會計記錄的完整性和正確性要求要對各種自制原始憑證在格式、份數(shù)、編號、傳遞程序，各聯(lián)的用途有關(guān)領導和經(jīng)辦人簽章、明細數(shù)同合計數(shù)及大小寫數(shù)宇一致等方面做出規(guī)定，對各種賬簿記錄要求賬證的一致或保持一定統(tǒng)一關(guān)系的規(guī)定．還有會計核算中規(guī)定的雙線核對余額明細核對、各種報表相關(guān)數(shù)字核對．以及由此而規(guī)定的內(nèi)部稽核制度等.4明確規(guī)定建立財產(chǎn)清查盤點制度為了保證則產(chǎn)物資的安全和完整，除規(guī)定物資保管員對每項物資進行收付后都要實行永續(xù)盤存辦法核對庫存賬實外，還要規(guī)定財產(chǎn)物資的局部清查和全面清查制度．以保證賬卡物相符或及時處理發(fā)生的差錯.現(xiàn)金出納員除規(guī)定每日下班前要結(jié)賬清點庫存現(xiàn)金遇有差錯要及時報告外，會計主管人員還要經(jīng)常檢查出納工作．定期或不定期檢查庫存現(xiàn)金及金庫管理情況.Onthestatusofourinternalcontrolthinking.TanYi.Economic&Trade(AcademicEdition).2021,6(8)2CurrentSituationofSMEsinChinacausesofinternalcontrol2.1ChineseSMEsdonotknowofinternalcontrolsinplaceThestatusofinternalcontrolinChinaasChina'smarketeconomyshorttime,understandingofinternalcontrolisnotinplace,fortheintegrityofinternalcontrol,rationalityandeffectivenessofevenmoreisthelackofarecognizedstandardsystem.Inthecurrentspecificationsystem,basicallyacompleteinternalcontrolsystem.Somebusinessmanagersoninternalcontroltherearemanymisconceptions,ifany,thatinternalcontrolistheseparationofincompatibleaccountingpositions,someofthatinternalcontrolisthereimbursementprovisions,andsomethinkthatistheinternaldisciplineofinternalcontrolrequirements,etc..Atthesametimeasinternalcontrolscannotdirectlygenerateeconomicbenefits,indirectbenefitsalsoneedtoseealongercycle,butalsoprovidemorestaffpositions,theneedforalargenumberofrulesandregulations,andproceduresneedtoincreasetheadministrativelinks,sothatthemajorityofenterprisestostrengtheninternalcontrols,boundhishandsandfeet,affectingefficiency;evensome

Engageininternalcontrolthatisofnoconfidenceagainsttheirownpeople,easytocreateinternalcontradictions.Inaddition,manyofourweakimplementationofinternalcontrol,internalcontrolsystemsinmanyenterprisesisonthewall,writteninthepapersystem,theactualimplementationcanbeimagined.

2.2CurrentSituationofSMEsinChinaCausesofInternalControl

2.2.1Internalcontrolconceptsbehind

InternalcontrolsystemofChineseenterprisesintheplannedeconomicsystemestablishedanddeveloped,andmanycompaniesunderstandingofinternalcontrolwithintheconstraintsalsoremaininthestage,manypeoplebelievethatinternalcontrolistheinternalsupervision,isapileofmanuals,documentsandsystem,enterprisesaretheinternalcostcontrol,internalassets,asinternalcontrolandsecuritycontrol.Someenterpriseseventheunderstandingofinternalcontrolsremainintheperceptualstage.Withthefurtherdevelopmentofsocialistmarketeconomy,theoriginalcontentsoftheinternalcontrolsystemandmethodcannotmeetthedevelopmentrequirementsofthenewsituation.

2.2.2Alackofproperevaluationofinternalcontrolmechanisms

Overtheyears,theperformanceoftheenterprisemanagerstoprofitasthemainbasisforassessment.Fewcomprehensivesurveyofitsinternalcontrols.Conditionsoninternalcontrolsandnoimmediateexternalandinternals