試談中小企業(yè)內(nèi)部控制(英文版)(共17頁(yè)).doc

1、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 small and medium enterprises in the family

2、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 many aspects of enterprise management, str

3、engthen 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 control; that the market is the most important i

4、nternal 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 needs of enterprise internal control system is

5、 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 company's financial information by providing a true win the tr

6、ust of the community. Improved treatment of the risks of private SMEs leader's 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 system among financial people c

7、an 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 private SME accountants, business

8、 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 not comprehensive and did not cov

9、er 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 business units or personnel in th

10、e 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 not the organizational plan. Eff

11、ective 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. Enterprises in the same t

12、ime 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 errors in the accounting

13、 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 outside the firm to expan

14、d 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 entrepreneurs and ex

15、isting 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 departments to improve th

16、e 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, efforts to increase the e

17、ffectiveness 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 internal audit body

18、 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 Xiuzheng or improvement.

19、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, China's private enterprises account

20、ing 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 are independent

21、, 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 business communi

22、ty 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 public accountants

23、 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 internal control sy

24、stem 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 corpor

25、ate governance 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 ope

26、rators of 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 instit

27、utions are 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. 民營(yíng)中小企業(yè)內(nèi)部控制問題研究蒲林昌經(jīng)濟(jì)縱橫.2008,(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

28、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).

29、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

30、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

31、市場(chǎng)、跑資金，無(wú)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(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

32、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

33、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

34、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.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 soc

35、ialist market 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.

36、Of these 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 econom

37、ic and business deal with the division of responsibilities and procedural methods Enterprise's 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 econ

38、omic and business 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 t

39、he procurement 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 v

40、ouchers after 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 r

41、emittances reimbursement 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 j

42、ournal vouchers 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

43、 archiving costs, 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 br

44、eakdown of storage 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

45、monitoring procedures 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

46、 accounting documents 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

47、number of buildings 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

48、provisions of 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 pe

49、rpetual inventory 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

50、 cashier check out before work each day count cash in case of error in time reporting, the accounting officer should always check cashier work. Regular or irregular inspections of cash and treasury management. 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)

51、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

52、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

53、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

54、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.On the status of our internal control thinking.Tan Yi.Economic & Trade (Academic Edition).2008,6 (8)2 Current Situation of SMEs in Ch

55、ina causes of internal control 2.1 Chinese SMEs do not know of internal controls in place The status of internal control in China as China's market economy short time, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even

56、more is the lack of a recognized standard system. In the current specification system, basically a complete internal control system. Some business managers on internal control there are many misconceptions, if any, that internal control is the separation of incompatible accounting positions, some of

57、 that internal control is the reimbursement provisions, and some think that is the internal discipline of internal control requirements, etc. At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to see a longer cycle, but also provide more st

58、aff positions, the need for a large number of rules and regulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency; even some Engage in internal control that is of no conf

59、idence against their own people, easy to create internal contradictions. In addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be imagined. 2.2 Current Situation of SMEs in China Causes of Internal Control 2.2.1 Internal control concepts behind Internal control system of Chinese enterprises in the planned economic system established and developed, and many companies understanding of internal control within the constraints also remain i