中小企業(yè)內(nèi)部控制-外文參考文獻

#PrivateEnterprisesoftheintenalcontrolissues

PulinChangEconomicReview。2008,(5)Third,thepromotionofprivateSMEsintheinternalcontrolsystemstrategy(A)changemanagementandbusinessownerstheconceptofdevelopment。Themajorityofprivatesmallandmediumenterprisesinthefamilybusiness,thesuccessoftheseenterprisesdependslargelyoninternalcontrolorentrepreneurleadershipattentionandlevelofimplementation.Overtheyears,bytraditionalChineseculture,businessownersbelieveinSincerity,fraternalloyaltypermeatemanyaspectsofenterprisemanagement,strengtheninternalcontrolsthatwillaffecttheorganizationthemembersofdistrust,resultingininternalcontrol.Manyprivatebusinessownersthatrelyonbusinesstodobusinessbenefitsoutof,ratherthanoutoftheinternalfinancialmanagementcontrol；thatthemarketisthemostimportantinternalcontrolwillbeboundhimselfandstaffdevelopmentoUnderstandingofthebias,sothattheseleadersneglectedtheinternalcontrolsystemontheproductionandoperationactivitiesoInternalcontrolcanreallybecometheleaderoftheinternalneedsofenterpriseinternalcontrolsystemisthekeytowhetheramereformalityoTheinternalcontroltomaketheinternalneedsoftheenterprisedependslargelyontwopoints: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,includingtheGovernmentofChinahasformedasocial???丫丫???-4???supervision,includingsupervisionandmonitoringsystemoutsidetheenterprise。However,thesemonitoringsystemsontheprivatemonitoringresultsarenotsatisfactoryforSMEs，China'sprivateenterprisesaccountingstandardsystemisnotperfect。Reviewreport，theemphasisontechnicalerrorsandnotpayattentiontotheauthenticityofthereport,submittedfalseinformation，lackofaccountabilityandpunishment。Absenceofgovernmentsupervisionandgovernmentdepartmentsof?informationareindependent,objectiveaccountingpracticesofprivateenterprisefreerein。Externaloversightofprivateenterprisesistheabsenceofothersocialsupervisionofabsence.Socialsupervisionmainlytoaccountingfirmsaccountingforthemainintermediaryagencies。Asthecurrentauditofthebusinesscommunitynotinvolvedinprivateenterprise,thelawhasnotclearlydefinedannualaccountingstatementsofprivateenterprisesmustbeauditedbycertifiedpublicaccountants,togetherwithprivateenterprisefinancialmanagementconfusion,internalcontrolweakness，sothatcertifiedpublicaccountantsandaccountingfirmsreluctanttoengageinprivatecorporateaudit。Onlybystrengtheningexternaloversight,externaloversightofthecorporatepressure，andthispressureintomotiveforce，andurgeenterprisestoimplementinternalaccountingcontrolsystemtoeliminatetheinternalcontrolsystemofnominalhappen.（V）improvecorporategovernancemechanisms,clearmanagementresponsibilities.Internalcontrolbytheauthoritiesastoachievemanagementobjectivesandestablishaseriesofrules，policies，andorganizetheimplementationofprocedures,andcorporategovernanceandcorporategovernanceareinseparable。InternalcontrolframeworkandcorporategovernancemechanismsoftheinternalmanagementcontrolsystemandsystemenvironmentoConsiderablepartofprivateSMEsinChinaareindividual,privatesector,whileinvestorsinenterprisesthatoperatorsofcentralizedleadershipisseriousbusiness。OwnershipandmanagementahighdegreeofunifiedmanagementmodelmanagementofprivateSMEslacktheinternalbinding。AlthoughsomeformofprivateSMEsintheestablishmentoftheboardofsupervisors,buttherealcorporategovernanceinstitutionsarenotinplace,thelackofauthorizationandsupervision.SomecostsavingsofprivateSMEsoftendonotsettheinternalcontrolagenciesorhypotheticalnarrowconnotationofinternalcontrol。民營中小企業(yè)內(nèi)部控制問題研究蒲林昌經(jīng)濟縱橫.2008,（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(lǐng)導(dǎo)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(rèn)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(dǎo)致企業(yè)內(nèi)部失控。不少民營企業(yè)主認(rèn)為企業(yè)效益是靠業(yè)務(wù)做出來的,而不是由內(nèi)部財務(wù)管理管出來的;認(rèn)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(rèn)識上的偏差,使這些領(lǐng)導(dǎo)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(lǐng)導(dǎo)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(wù)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(wù)信息取信于社會。改進民營中小企業(yè)領(lǐng)導(dǎo)者對待風(fēng)險的態(tài)度和控制風(fēng)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(xué)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(wù)培訓(xùn)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(wù)領(lǐng)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(wù)部門或人員,在業(yè)務(wù)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?！叭恕笔莾?nèi)部控制行為的主體，企業(yè)內(nèi)部控制失效，經(jīng)營風(fēng)險、會計風(fēng)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(yīng)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(wù)培訓(xùn)，以提高工作能力,減少會計業(yè)務(wù)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(fù)責(zé)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(luò)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(lǐng)導(dǎo)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(biāo)。發(fā)展中的民營中小企業(yè)應(yīng)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(yīng)設(shè)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(zé)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(wù)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(wù)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(wù)管理混亂、內(nèi)控乏力，使注冊會計師及會計師事務(wù)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(shè)的情況發(fā)生。完善企業(yè)的公司治理機制，明晰管理權(quán)責(zé)。內(nèi)部控制作為由管理當(dāng)局為實現(xiàn)管理目標(biāo)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(dāng)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(lǐng)導(dǎo)集權(quán)現(xiàn)象嚴(yán)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(shè)置內(nèi)控機構(gòu)或虛設(shè),內(nèi)部控制的內(nèi)涵也較窄。OntheinternalcontrolsysteminChinaLiMingMarketModernization。2007,(22)3。StrengthentheinternalcontrolsystemshouldregulatethemaincontentInestablishingthesocialistmarketeconomicsystemanddeepentheprocessofaccountingreforminenterprisestocomplywithaccountingstandardsshouldbebasedontherealityoftheunitstoestablishandimproveaccountingandstrengthentheirownsetsofaccountingpoliciesandaccountingmanagementcontrolsystem。Oftheseaccountingpoliciesandaccountingcontrolsystemshouldbemadetotheprovisionsofthiswrittentextnotonlyhelpenterprisesunderstandthepersonnelmattersofdailyaccountingpoliciesandmethods。Alsoconducivetoacoherentcorporateaccountingpolicies.(A)clearlydefinedeconomicandbusinessdealwiththedivisionofresponsibilitiesandproceduralmethodsEnterprise'sinternalorganizationistheenterprisetoplaneconomicactivity.OrganizationalfoundationforcommandandcontroloThecoreproblemisthatareasonabledivisionofresponsibilities.Ingeneraleconomicandbusinessaddressofeachwholeprocess,orinthewholeprocessafewimportantlinksareprovidedtotwodepartmentsortwoormoredepartments,twoordivisionofresponsibilityoverthestaffplayedtheroleofmutualcontrol。suchasmoneyremittancedocumentprocurement,providesfortheprocurementmanagers,pleasefilloutasingleparagraphoSupplyplanner(orsupplydepartment),pleasereviewtheamountofcontentandcollectionunitsshallcomplywithTaiwanandTaiwanarethesameandplans，accountants,paragraphone,pleasereviewthecontentsandpreparationofpaymentvouchersaftercheckingprocurementbudget.WiththefinalclearancebythecashiershallcompleteLiremittancevouchersettlement(cashieropentheremittancesettlementdocuments,butalsoauditedbytheaccountingstaff),beforeandafterthedealissubjecttodivisionfour.TheprocurementofremittancesreimbursementbusinessprovidestoAfterpurchasingmanagersreportedcompletethebill。Deliveryofgoodstotransportationpersonnel。Storekeeperacceptancequantity,thequalityofinspectorsandaccountantsauditinspectioninvoices,billsandacceptancecertificates，preparationofjournalvouchersforreimbursement。cleardivisionofassetsandcustodyofrecordsRequirementsasmoneymanagementPropertyManagementaccountofcorrelationpersonnel,designedtoprotectthesafetyintegrityofassets.女口tellermaynotconcurrentlyinchargeofauditing,accountingandincomearchivingcosts,theregistrationofcreditanddebtaccounts,banknotesoftheissuingstamp,theremustbetwowereheadedtothebanktowithdrawlargeamountsofcashmustbebytwoormoreoftherecipients,inspectionoftheentireprocessofdatabasesecuritywerejointlyresponsible。Abreakdownofstoragematerialstothedesignatedpersonsoraseparateauditbookkeeperbookkeeping.Controlofmoneyandmaterialmanagement.Managementaccountsstafftoleavetheirpostsforsomereasonortransferworktoprovidecompetentleadershiptodesignateapersonorasuccessoragentandmonitoringproceduresforcompletingthenecessarytransferortransferlist。AnotheroThereviewofcash-basedsystemofmaterialbalancesystemforsendingandreceivingcomplex,complexpointssystem,alsoareavarietyofmeasuresagainstthewrongsystemofinternalcontrols。clearthattheaccountingdocumentsandaccountingrecordstoensurecompletenessandaccuracyrequirementsMadetotheoriginaldocumentsinvariousformats,numberofcopies,number,deliveryprocess,theAllianceleadersandmanagersusethesignature,detailsthenumberoftotalnumberandcasewiththesamenumberofbuildingssuchastheprovisionsmadeforthekindsofbooksandrecordsofaccountcardrequiredtomaintainacertainunitybetweenthesameorrequirements.Alsoprovidedaccountingdoublecheckdetailscheckthebalanceofthevariousstatementsrelatedtodigitalcheck.Andhencetheprovisionsoftheinternalauditsystem.explicitlyprovidesfortheestablishmentofpropertyinventorysysteminventoryToensurethesafetyandintegrityofproductionmaterials,inadditiontotheprovisionsofmaterialgoodsforcollectionandpaymentofeachcustodianmustimplementtheperpetualinventorymethodaftercheckingtheaccountsandinventory,butalsoprovidesproperty,inventoryandsuppliesacomprehensiveinventoryofthelocalsystem。ToensurethatcardaccountsareinconformitywithortimelyprocessingerroroccurredoInadditiontotheprovisionsofthecashthecashiercheckoutbeforeworkeachdaycountcashincaseoferrorintimereporting,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(yīng)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(zhǔn)則的基礎(chǔ)上應(yīng)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(yīng)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.明確規(guī)定處理各種經(jīng)濟業(yè)務(wù)的職責(zé)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(chǔ)．其核心問題是合理的職責(zé)分工。在一般情況下處理每項經(jīng)濟業(yè)務(wù)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(fù)責(zé)，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(yīng)計劃員（或供應(yīng)部門負(fù)責(zé)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(yù)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(fù)責(zé)處理.而采購匯款的報賬業(yè)務(wù)，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.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(wù)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(lǐng)款、點驗安全人庫的全過程共同負(fù)責(zé)．倉庫材料明細(xì)賬要設(shè)專人稽核或另設(shè)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(lǐng)導(dǎo)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(fù)核制物資收發(fā)的復(fù)秤制，復(fù)點制等也都是防錯防弊的內(nèi)部控制制度.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(lǐng)導(dǎo)和經(jīng)辦人簽章、明細(xì)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(xì)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。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)。2008,6(8)2CurrentSituationofSMEsinChinacausesofinternalcontrol2。1ChineseSMEsdonotknowofinternalcontrolsinplaceThestatusofinternalcontrolinChinaasChina'smarketeconomyshorttime,understandingofinternalcontrolisnotinplace,fortheintegrityofinternalcontrol,rationalityandeffectivenessofevenmoreisthelackofarecognizedstandardsystem.Inthecurrentspecificationsystem,basicallyacompleteinternalcontrolsystem。Somebusinessmanagersoninternalcontroltherearemanymisconceptions,ifany,thatinternalcontrolistheseparationofincompatibleaccountingpositions,someofthatinternalcontrolisthereimbursementprovisions,andsomethinkthatistheinternaldisciplineofinternalcontrolrequirements,etc。.Atthesametimeasinternalcontrolscannotdirectlygenerateeconomicbenefits,indirectbenefitsalsoneedtoseealongercycle,butalsoprovidemorestaffpositions,theneedforalargenumberofrulesandregulations,andproceduresneedtoincreasetheadministrativelinks,sothatthemajorityofenterprisestostrengtheninternalcontrols,boundhishandsandfeet,affectingefficiency；evensomeEngageininternalcontrolthatisofnoconfidenceagainsttheirownpeople,easytocreateinternalcontradictions。Inaddition,manyofourweakimplementationofinternalcontrol,internalcontrolsystemsinmanyenterprisesisonthewall,writteninthepapersystem,theactualimplementationcanbeimaginedo2.2CurrentSituationofSMEsinChinaCausesofInternalControl2。2。1InternalcontrolconceptsbehindInternalcontrolsystemofChineseenterprisesintheplannedeconomicsystemestablishedanddeveloped，andmanycompaniesunderstandingofinternalcontrolwithintheconstraintsalsoremaininthestage，manypeoplebelievethatinternalcontrolistheinternalsupervision，isapileofmanuals,documentsandsystem，enterprisesaretheinternalcostcontrol，internalassets，asinternalcontrolandsecuritycontrol。Someenterpriseseventheunderstandingofinternalcontrolsremainintheperceptualstage。Withthefurtherdevelopmentofsocialistmarketeconomy,theoriginalcontentsoftheinternalcontrolsystemandmethodcannotmeetthedevelopmentrequirementsofthenewsituation。2。2.2AlackofproperevaluationofinternalcontrolmechanismsOvertheyears，theperformanceoftheenterprisemanagerstoprofitasthemainbasisforassessment。Fewcomprehensivesurveyofitsinternalcontrols。Conditionsoninternalcontrolsandnoimmediateexternalandinternalstakeholdersintheinterestsofaffectedpartiestothisconcernisnotenough。AlthoughtheCommissionrecentlyaskedonasmallnumberoftheenterprises，theNationalAuditOfficealsoasanele