|
New " Accounting Law" Article 27 clearly states: "Each unit shall establish and perfect the system of internal accounting supervision unit " , while the "Accounting Law" regarding accounting, accounting supervision and compliance with regulations such as the degree , depending on the enterprise sound internal control and effectiveness. This paper from the general internal control principles and basic elements , this paper discusses how to establish an effective internal control system . 新颁发的《会计法》第27条明确规定：“各单位应该树立、健全本单位内里会计监督制度”，而对《会计法》中相关会计核计、会计监督等法令规则的遵循程度、决定于于公司内里扼制的健全性和管用性。本文拟从公司内里扼制的普通原理和基本构成要素动身，研究讨论怎么样树立对管用的公司内里扼制制度。 First, the development of the system of internal control and content 一、企业内部控制制度的发展与内涵 Internal control as a business management activities and constraints of a self- adjusting means its formation to the maturing undergone internal restraints stage ( before the 1940s ) , the internal control system phase ( 1940s to 1970s ) , the internal control structure phase ( 1980s ) , the overall framework of internal control stage ( since the 1990s ) four stages. U.S. COSO Committee (Committee Of Sponsoring Organization Of The Treadway Commission) in the "Internal Control Integrated Framework " that internal control is provided by corporate boards , managers and other employees implementation class for the operating efficiency effect , reliability of financial reporting , compliance related laws to achieve goals such as to provide reasonable assurance of the process. Therefore, the internal control objectives include three aspects: the effect of operating efficiency , reliability of financial reporting and the compliance of laws and regulations . 制造为公司管理活动中的一种自我调试和抑制的手眼，从其形成至一天一天地走向完备，大体经历了内里挂碍阶段（20百年40时代曾经）、内里扼制制度阶段（20百年40时代～70时代）、内里扼制结构阶段（20百年80时代）、内里扼制群体框架阶段（20百年90时代直到现在）四个阶段。 Second, the new "Accounting Law" environment, the need to establish internal control From the UK's current accounting and business operations of the actual situation, the accounting disorder, false accounting information flood , business failures from happening , in addition to business-related discipline managers intentionally caused by external and internal management control is one important reason . Therefore , the establishment of effective internal control is essential to avoid business failure , to ensure true and complete accounting information has an important significance. First of all, a good design and operation of internal control system, not only enables enterprises to rationally allocate resources , improve production efficiency, and better prevention and detection of fraud and external corporate majority . Secondly, is the enterprise internal control objective requirements of modern management and reliable guarantee. Modern enterprises are generally larger , corporate leaders and management impossible for everything and everyone direct supervision. In order to make an orderly corporate departments , work effectively to rely on strict internal controls to coordinate , organize and adjustment. Finally , a sound internal control system is to strengthen cross-border management needs. Global market integration enables companies to increase the total risk faced by multinational companies abroad will meet the political, economic, and cultural risks , and because of transnational operations , international tax issues, and foreign exchange transactions , resulting in increasingly complex business . Therefore , in order to effectively carry out cross-border management , strong internal controls are essential. Seen the need to establish an internal control system in the final analysis, depends on its ability to effectively curb corporate misconduct occurred , to prevent the emergence of false accounting information . Thus , the British " Accounting Law" on the new provisions of internal control is not only necessary but also feasible. Third, the basic elements of the internal control framework Internal control contains the control environment, risk assessment, control activities , information and communication , and monitoring five basic elements. (One ) the control environment (control environme nt). Environmental factors that promote enterprise development engines , but also all the other elements of the core. These environmental factors include: managers management style and philosophy, the Board and the Audit Committee, the organizational structure and responsibilities distribution system, personnel conduct and quality of human resources policies and practices , management control , external influences , etc. ( Two ) risk assessment (risk appraisal). Enterprises must develop goals, we must establish recognizable , analyze and manage the risks associated with mechanisms to understand their own may face a variety of risks and be controlled and processed timely . These risks include from outside the enterprise 's political, economic , social, cultural and natural aspects of risk and internal decision-making mistakes , production failures and other risks. ( Three ) control activities (control activity). Companies must develop control policies and procedures , and implement these policies and procedures include: transaction authorization , segregation of duties , business processes and operational processes, business records, rules and regulations, independent inspection rules and regulations, control standards. ( Four ) Information and communication (information and communication). Control activities around the surrounding information and communication systems, information feedback of speed, accuracy how a direct impact on the correctness of the internal control instructions and corrective measures accuracy. (E ) monitoring (monitoring). Overall internal control process must impose appropriate supervision, through its monitoring activities to be amended as necessary , including the various units or departments at all levels of regular or irregular implementation of rules and regulations on their own inspection and specialized financial audit and management audits . Fourth, the establishment of an effective internal control system approach Typically , companies mainly from the following aspects to establish a sound internal control system. ( One) organizational planning control . Organizational planning is a business organization set up , segregation of duties performed by reasonable and effective control . Business organization has two levels : First, corporate governance structure issues related to the Board of Supervisors , managers set and correlation ; Second, the administrative departments and their relationships . Internal main incompatible duties are: authorization and approval duties , business manager duties , property custodian duties , accounting records and audit oversight duties duties. These five functions should be implemented as follows separation between : ① authorized to approve and execute business office duties phase separation ; ② Business Managers duties and audit oversight duties phase separation ; ③ business manager duties and separation of accounting records ; ④ duties and safekeeping of property the accounting records of phase separation ; ⑤ business duties and property managers custody duties phase separation. ( Two ) authorized to approve the control . Is authorized to approve an enterprise in dealing with economic business, must be authorized in order to control the approval , authorization, approval forms can be classified according to their general mandate and specific authorization. The so-called general mandate refers to the power handling routine business , conditions and liability provisions , the general mandate timeliness longer ; rather special authorization is exception handling business powers , conditions and liability provisions , generally shorter its timeliness . Regardless of what kind of authority to authorize the way , enterprises must establish authorization and approval system . ( Three ) documentation control . Sound and proper documentation of both organizational planning control, authorization approved means of control , but also the efficiency of enterprises to maintain , and implement the basic principles of business management . Documented control mainly are: ① the establishment of enterprise organizational chart and authorized approval authority functions list . ② full job description . ③ operational procedures manual. ( Four ) physical security controls . Internal control a variety of ways to protect the safety of assets has the role of physical protection described here refers to the direct protection of physical assets , the main contents are: ① restricted access . Restricted access restricted mainly refers to the physical assets unrelated persons in direct contact only authorized personnel have access approved assets. ② regular inventory . Establish periodic inventory system of assets and inventory of assets to ensure the safety, physical inventory usually be first , and then check the books to prevent the possibility of loss of assets overage . ③ record protection. Respond to a variety of business documents safekeeping , to avoid damage to records , stolen , destroyed possible. ④ property insurance. Assets increased by physical damage insurance compensation after opportunity to protect physical security . ( Five ) quality control staff . The effectiveness of internal control lies in the level of quality of workers degree . Staff quality control purposes is to ensure that staff loyalty, integrity , diligence, ability to work effectively , so as to ensure the effective implementation of other internal control . Staff Quality Control include: ① establish a strict recruitment procedures ; ② develop employee work practices ; ③ job rotation. ( Six ) internal audit controls . Internal auditing is a special form of internal control , which is an economic activity within the enterprise and management system for compliance , reasonable and effective independent rating agencies , in a sense and to other internal controls no longer control . Internal audit are very broad objective can be divided according to their financial audits , operational audits and management audits . Internal audit in the enterprise should remain relatively independent, should be independent of other operating management departments , preferably by the board of directors or audit committee under the direct leadership . |
 |
|||
| 网站地图 |
