如何建设与完善我国企业内部控制制度探讨（How to build and perfect the internal control system of enterprises in China）

1、如何建设与完善我国企业内部控制制度探讨（How to build and perfect the internal control system of enterprises in China）A control system for improving the quality of accounting information, protecting the safety and integrity of assets, and ensuring the implementation and implementation of relevant laws, regulations and r

2、ules and regulations. Effective internal control is an important foundation to improve enterprise management and prevent fraud. The internal control system of our country is standardized in the form of internal accounting control, and basically formed an internal accounting control system with inter

3、nal accounting control as the main and taking into account other control related to accounting. This system has become a major reference for the evaluation of internal control, the internal implementation of the relevant departments and units of accounting firms, encourage enterprises to establish a

4、 sound internal control, change the current internal control weakness, accounting information distortion situation is serious, the internal management of enterprises scattered, has played a positive role. But years of practice, the system of internal control in our country at present there are still

5、 some problems, many problems still needs to be improved; and the new accounting standards issued in February 2006, from January 1, 2007 onwards the implementation within the scope of listed companies. Under the new system environment, how to perfect the internal control system, and give full play t

6、o the guarantee function of internal control, has become a problem that needs to be solved urgently at present.Key words: internal control and control system of enterprises in ChinaI. The present situation of the implementation of internal control in EnterprisesSo far, the Ministry of Finance for th

7、e weak link in the current accounting and related work, in accordance with the step by step way, issued the internal accounting control standard basic standards and 6 specific norms of internal control, internal accounting control system formed. Internal accounting control standard basic standards h

8、ave made provisions on the basic definition, internal control objectives, principles, methods and content, is the foundation and basis for the formulation of the following standard, the introduction of the specification has the sense of milepost type in the process of building the internal accountin

9、g control system. Subsequently, our country has promulgated six specific specifications, which embody the thinking of accounting control, highlighting accounting and accounting supervision, and extending to other management links.Since the implementation of the above specifications, the system has p

10、rovided the guarantee for the construction of the enterprises internal accounting control from the source of the system, and has played an active role in improving the quality of the enterprises accounting information. However, the internal control situation of our enterprises is not optimistic. The

11、 following problems exist in the formulation of the internal control system, the implementation link and the supervision feedback link.(1) there are deficiencies in the establishment of enterprise internal control systemAt present, there is a considerable part of the business management of the inter

12、nal accounting control of lack of knowledge, indifferent to the construction of internal accounting control, based on the traditional experience instead of standardized management measures and means, did not establish an internal control system. Although some enterprises have set up, but in the form

13、ulation of the internal control system, but also that internal control is the operation of a business or a number of key points to control. For example, enterprises will be part of the payment of the original documents of the audit as the key control points, but the supply department due to resort t

14、o deceit or dereliction of duty, buy Zhicijiegao material, the accounting department will still pay according to the price in the review of the original documents, which can only be achieved after the accounting and accounting supervision function, to control the whole production and operation. In t

15、he common enterprise port management system, the enterprise internal management form compartmentalization, the internal control system design that did not penetrate into the business process and operation aspects of the company, not to cover all the departments and posts, failed to achieve stereo cr

16、ossover, multi angle, a full range of risk prevention and control, the construction of internal control no system, step into another misunderstanding of internal control construction.(two) the phenomenon of exceeding authority of enterprise managers is seriousDue to institutional and other reasons,

17、Chinas serious dominance of the ownership structure leads to the phenomenon of internal control, a lot of managers or breach of privilege on economic activity intervention is relatively serious, important control link position and authority and approval procedures and deviate from the enterprise int

18、ernal control system, which is caused by the failure of the internal accounting control system, leading to fraud, accounting information distortion and one of the important reasons. Because of the ineffective implementation of the internal control system, the case of business failure is very common

19、in our country.(three) the quality of accounting personnel is limitedOn the one hand, some professional knowledge of accounting personnel is not high, the lack of ability to identify and analyze the ability to judge the internal accounting control can not adapt to the required level of knowledge, th

20、e effect of the internal control system; on the other hand, some of the accounting staff have sufficient professional and technical level, but for the interests of the individual driver ignore the accounting occupation morals,The most basic link of the new accounting standards in accounting control

21、has put forward a great challenge to the internal control system.The accounting information distortion is a chronic problem of illegal accounting information distortion, accounting information distortion and the extent of deviation of real accounting information is far greater than other types, the

22、consequences are more serious than the other two types of distortion. Although the relevant departments of our country have paid enough attention to this problem and taken measures to control it from many aspects, such as perfecting laws and regulations, the effect is not satisfactory. Therefore, th

23、e new accounting standards to a certain extent to increase the risk of accounting information distortion, should also cause enough attention.Three, improve the internal control system measuresBased on the above analysis we can see, to ensure that the internal control plays a role, must provide good

24、internal and external environment for its implementation, which requires the development of enterprises from the system level and practical level to do the following aspects.First, to improve the related personnels moral accomplishment and professional quality is the premise of the internal control

25、mechanism to run smoothly. First of all, to strengthen the policy of education, legal education of accounting personnel and accounting occupation moral education, strengthen the accounting personnel discipline, which has a strong sense of responsibility, their duties in a law-abiding, no matter what

26、 the situation is not the loss of principle. Secondly, we should strengthen the accounting personnel to continue education, adhere to regular training, regular assessment, strict management of certificate, improve the accounting professional knowledge and professional quality; at the same time, the

27、accounting personnel should master the internal accounting control of knowledge required, the correct application of internal accounting control method to achieve the target of internal control. In addition, the internal audit staff occupation moral education and occupation skill training can not be

28、 ignored, only the internal audit staff aware of the importance of their responsibilities, grasp the scientific method of internal audit, internal audit can really play a role of supervision of internal accounting control.Second, advocate people-oriented corporate culture and realize soft control. T

29、he key of the internal control function lies in whether it can be changed into the spontaneous demand within the enterprise. We should enhance the understanding of the internal accounting control of the enterprise managers through the publicity of relevant knowledge, and put the internal accounting

30、control at the strategic level of the enterprise. For ordinary people, more should be the spirit of people-oriented principle, based on the value management, expand enterprise internal control activities of the content, the coordination of the various relationships in enterprise internal control, to

31、 create a good atmosphere, to develop appropriate incentives, so that each employee can participate in the enterprise management to the attitude of the masters, give full play to the initiative, enthusiasm and creativity. In this way, whether in the internal accounting control system formulation lin

32、k, or implementation link, can change I want to control for I want to control, so as to achieve the best effect of internal accounting control.Third, give full play to the role of internal audit. To ensure the effective implementation of the internal accounting control system and achieve good result

33、s, it is necessary to exert proper supervision on it. The most important way of supervision and evaluation in enterprises is internal audit. The establishment of internal audit is a pressing matter of the moment in the supervision and inspection of internal accounting control in the work of the inde

34、pendent status, and to realize the transformation of internal audit by the supervision function to the prior supervision, the supervision is routine and whole process control, and supervision and evaluation results timely feedback, help enterprises to develop control the system of internal accountin

35、g. Of course, enterprises may consider introducing external supervision power (such as certified public accountants) to supervise and evaluate them, so as to form an effective supervision force to ensure the effective implementation of the internal accounting control system.Fourth, improve the corpo

36、rate governance structure. In the daily management of many enterprises in the internal control of some of the basic principles, functions, methods and measures have been implemented, but also frequently appeared in the insider control phenomenon, resulting in violations of accounting information dis

37、tortion. To improve the corporate governance structure, we should start with the following aspects. First of all, change the ownership structure of state-owned shares, legal person shares, one big one, guarantee the democratic and scientific decisions, and curb the insider control and management ult

38、ra vires phenomenon. Secondly, improve the board of directors, strengthen the independence of the directors in the board of directors, give full play to the role of independent directors, and increase the scientific and transparent decision-making. Again, the board of supervisors to supervise the fi

39、nancial report, and establish and perfect and adapt to the corporate governance structure of the external supervision mechanism, the introduction of outside agencies on enterprise risk management of reasonable supervision, reduce financial reporting controls, and create a good internal environment f

40、or internal accounting control.Fifth, strengthen risk awareness. The importance of risk has a direct impact on the survival and development ability and market competitiveness of enterprises.In the actual operation and management of enterprises, the relationship between risk management and internal control is not static. In the stage of strategy formulation, internal control serves the needs of risk management; strategic implementation stage; risk management is embodied in the process of inter