1PrivateEnterprisesoftheintenalcontrolissuesPulinChang確Ec緞on甜om賀ic棋R裝ev蜂ie任w松.訓(xùn)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(chǎng)e嫌of萌o且th聞er亦s忙oc次ia收l(shuí)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(chéng)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(kù)ed崇ia糕ry濤a婚ge撞nc案ie訓(xùn)s.睛代As漫t臺(tái)he班c相ur好re抖nt胸a幫ud加it休o營(yíng)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(jì)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(gè)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o(hù)g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(yuǎn)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(lì)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(jì)ni錢ng案e殃xt蔬er決na湖l會(huì)ov貨er擔(dān)si晌gh君t,狐e梳xt限er怕na回l屠ov喇er當(dāng)si遠(yuǎn)gh款t名of焦t喪he核c史or既po退ra矩te須p訓(xùn)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(zāi)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(dān)cc眼ou民nt擊in成g淋co毯nt輔ro饑l系sy揉st池em項(xiàng)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(yíng)中小企業(yè)內(nèi)部控制問(wèn)題研究蒲林昌經(jīng)濟(jì)縱橫.2021,(5)三、促進(jìn)民營(yíng)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(yíng)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(zhǎng)期以來(lái)，受中國(guó)傳統(tǒng)文化的影響，企業(yè)主篤信以誠(chéng)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(qiáng)內(nèi)部控制，會(huì)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(yíng)企業(yè)主認(rèn)為企業(yè)效益是靠業(yè)務(wù)做出來(lái)的，而不是由內(nèi)部財(cái)務(wù)管理管出來(lái)的；認(rèn)為市場(chǎng)才是最重要的，內(nèi)部控制會(huì)束縛自己及員工的發(fā)展.認(rèn)識(shí)上的偏差，使這些領(lǐng)導(dǎo)者忽視了內(nèi)部控制制度對(duì)生產(chǎn)經(jīng)營(yíng)活動(dòng)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(diǎn)：一是財(cái)務(wù)信息是否決定著企業(yè)的決策；二是企業(yè)是否通過(guò)提供真實(shí)的財(cái)務(wù)信息取信于社會(huì).改進(jìn)民營(yíng)中小企業(yè)領(lǐng)導(dǎo)者對(duì)待風(fēng)險(xiǎn)的態(tài)度和控制風(fēng)險(xiǎn)的方法，轉(zhuǎn)變其對(duì)內(nèi)部控制的態(tài)度，強(qiáng)化內(nèi)部控制意識(shí)，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(jìn)企業(yè)管理的科學(xué)化進(jìn)程和持續(xù)發(fā)展，從而有效建立和實(shí)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(lái)，民營(yíng)中小企業(yè)財(cái)會(huì)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(cái)會(huì)工作崗位，缺乏內(nèi)部控制制度的相關(guān)知識(shí).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(gè)業(yè)務(wù)領(lǐng)域和各個(gè)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(yùn)作過(guò)程中形成的相互影響、相互制約的一種動(dòng)態(tài)機(jī)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(jì)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(yíng)風(fēng)險(xiǎn)、會(huì)計(jì)風(fēng)險(xiǎn)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(shí)，應(yīng)對(duì)會(huì)計(jì)人員進(jìn)行職業(yè)道德教育，增強(qiáng)會(huì)計(jì)人員自我約束能力；加強(qiáng)對(duì)會(huì)計(jì)人員的業(yè)務(wù)培訓(xùn)，以提高工作能力，減少會(huì)計(jì)業(yè)務(wù)處理的技術(shù)差錯(cuò).(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(yíng)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(fèi)在企業(yè)之外，搞社會(huì)關(guān)系、拓展企業(yè)外部生存空間，抓市場(chǎng)、跑資金，無(wú)暇顧及內(nèi)部控制問(wèn)題.企業(yè)為了其存活與發(fā)展，為了取得社會(huì)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(guò)創(chuàng)業(yè)者已有的和后續(xù)不斷發(fā)展的社會(huì)關(guān)系網(wǎng)絡(luò)獲取各種資源成為民營(yíng)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(cái)力投入企業(yè)之外.轉(zhuǎn)變政府部門職能，改善民營(yíng)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(shí)現(xiàn)內(nèi)部控制目標(biāo).發(fā)展中的民營(yíng)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(jī)制，確保內(nèi)部控制制度有效實(shí)施.要確保內(nèi)部控制制度被切實(shí)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(jì)機(jī)構(gòu)或建立內(nèi)部控制自我評(píng)估系統(tǒng)，加強(qiáng)對(duì)本企業(yè)內(nèi)部控制的監(jiān)督和評(píng)估，及時(shí)發(fā)現(xiàn)漏洞和隱患，并針對(duì)出現(xiàn)的新問(wèn)題和新情況及內(nèi)部控制執(zhí)行中的薄弱環(huán)節(jié)，及時(shí)修正或改進(jìn).為加強(qiáng)監(jiān)督，我國(guó)已形成了包括政府監(jiān)督和社會(huì)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(duì)民營(yíng)中小企業(yè)的監(jiān)督效果卻不盡如人意，我國(guó)民營(yíng)企業(yè)會(huì)計(jì)規(guī)范體系還不健全.審查報(bào)表時(shí)，偏重于技術(shù)上的差錯(cuò)而不注重報(bào)表的真實(shí)性，缺少對(duì)報(bào)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(dú)立，客觀上使民營(yíng)企業(yè)會(huì)計(jì)行為放任自流.民營(yíng)企業(yè)外在監(jiān)督的另一種缺位是社會(huì)監(jiān)督的缺位.社會(huì)監(jiān)督主要由以會(huì)計(jì)師事務(wù)所為主體的會(huì)計(jì)中介機(jī)構(gòu)執(zhí)行.由于目前社會(huì)審計(jì)的業(yè)務(wù)尚未涉及到民營(yíng)企業(yè)，法律上尚未明確規(guī)定民營(yíng)企業(yè)年度會(huì)計(jì)報(bào)表必須經(jīng)注冊(cè)會(huì)計(jì)師審計(jì)，加之民營(yíng)企業(yè)財(cái)務(wù)管理混亂、內(nèi)控乏力，使注冊(cè)會(huì)計(jì)師及會(huì)計(jì)師事務(wù)所不愿意從事民營(yíng)企業(yè)審計(jì)工作.只有加強(qiáng)外部監(jiān)督，通過(guò)外部監(jiān)督對(duì)企業(yè)施加壓力，并將這種壓力轉(zhuǎn)化為動(dòng)力，督促企業(yè)實(shí)施內(nèi)部會(huì)計(jì)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.(五)完善企業(yè)的公司治理機(jī)制，明晰管理權(quán)責(zé).內(nèi)部控制作為由管理當(dāng)局為實(shí)現(xiàn)管理目標(biāo)而建立的一系列規(guī)則、政策和組織實(shí)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(jī)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(guó)民營(yíng)中小企業(yè)中相當(dāng)一部分屬于個(gè)體、私營(yíng)性質(zhì)，企業(yè)的投資者同時(shí)就是經(jīng)營(yíng)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(yíng)權(quán)高度統(tǒng)一的管理模式使民營(yíng)中小企業(yè)管理缺乏內(nèi)部約束性.有的民營(yíng)中小企業(yè)形式上雖然也建立了董事會(huì)、監(jiān)事會(huì)，但真正的法人治理機(jī)構(gòu)并未到位，缺乏授權(quán)與監(jiān)管.有些民營(yíng)中小企業(yè)為節(jié)減開支，往往不設(shè)置內(nèi)控機(jī)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)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(chǎng)現(xiàn)代化.2007,(22)三．加強(qiáng)內(nèi)部控制制度應(yīng)規(guī)范的主要內(nèi)容在建立社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制和深化會(huì)計(jì)改革過(guò)程中企業(yè)在遵守會(huì)計(jì)準(zhǔn)則的基礎(chǔ)上應(yīng)以本單位會(huì)計(jì)工作實(shí)際出發(fā)建立健全和強(qiáng)化自身臺(tái)理的會(huì)計(jì)政策和會(huì)計(jì)控制制度.對(duì)這些會(huì)計(jì)政策和會(huì)計(jì)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(huì)計(jì)事項(xiàng)的政策和方法．也有利于企業(yè)會(huì)計(jì)政策的前后連貫.1明確規(guī)定處理各種經(jīng)濟(jì)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(jī)構(gòu)是企業(yè)經(jīng)濟(jì)活動(dòng)進(jìn)行計(jì)劃．指揮和控制的組織基礎(chǔ)．其核心問(wèn)題是合理的職責(zé)分工.在一般情況下處理每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的全過(guò)程，或者在全過(guò)程的某幾個(gè)重要環(huán)節(jié)都規(guī)定要由兩個(gè)部門或兩個(gè)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(gòu)貨款，規(guī)定要由采購(gòu)經(jīng)辦人填寫請(qǐng)款單．供應(yīng)計(jì)劃員(或供應(yīng)部門負(fù)責(zé)人)審查請(qǐng)款數(shù)額內(nèi)容及收款單位是否符臺(tái)臺(tái)同和計(jì)劃，會(huì)計(jì)員審核請(qǐng)款單的內(nèi)容并核對(duì)采購(gòu)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(guò)會(huì)計(jì)員審核)，前后須經(jīng)四人分工負(fù)責(zé)處理.而采購(gòu)匯款的報(bào)賬業(yè)務(wù)，則規(guī)定要經(jīng)過(guò)采購(gòu)經(jīng)辦人填寫報(bào)賬單．貨物提運(yùn)人員提貨．倉(cāng)庫(kù)保管員驗(yàn)收數(shù)量，檢查員驗(yàn)收質(zhì)量以及會(huì)計(jì)員審核發(fā)票、賬單及驗(yàn)收憑證，編制轉(zhuǎn)賬憑證報(bào)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(hù)資產(chǎn)的安全完整.如出納員不得兼管稽核、會(huì)計(jì)檔案保管和收人費(fèi)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(shí)必須由兩人以上，對(duì)領(lǐng)款、點(diǎn)驗(yàn)安全人庫(kù)的全過(guò)程共同負(fù)責(zé)．倉(cāng)庫(kù)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(dòng)工作時(shí)，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(diǎn)制等也都是防錯(cuò)防弊的內(nèi)部控制制度.3明確規(guī)定保證會(huì)計(jì)憑證和會(huì)計(jì)記錄的完整性和正確性要求要對(duì)各種自制原始憑證在格式、份數(shù)、編號(hào)、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(jì)數(shù)及大小寫數(shù)宇一致等方面做出規(guī)定，對(duì)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(huì)計(jì)核算中規(guī)定的雙線核對(duì)余額明細(xì)核對(duì)、各種報(bào)表相關(guān)數(shù)字核對(duì)．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(cái)產(chǎn)清查盤點(diǎn)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(duì)每項(xiàng)物資進(jìn)行收付后都要實(shí)行永續(xù)盤存辦法核對(duì)庫(kù)存賬實(shí)外，還要規(guī)定財(cái)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(shí)處理發(fā)生的差錯(cuò).現(xiàn)金出納員除規(guī)定每日下班前要結(jié)賬清點(diǎn)庫(kù)存現(xiàn)金遇有差錯(cuò)要及時(shí)報(bào)告外，會(huì)計(jì)主管人員還要經(jīng)常檢查出納工作．定期或不定期檢查庫(kù)存現(xiàn)金及金庫(kù)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