The hottest internal control approaches the enterp

  • Detail

Internal control approaches the enterprise

monkeyking group, which used to be very popular, and many Chinese character pull-down menus of enterprises that were once brilliant at that time suggested that there was annotation industry at the bottom of the screen, and finally turned into a "production plant" with weeds. The reasons are different, but one thing is the same, that is, there are more or less some flaws in the completeness, strictness, and preciseness of its internal control system. At present, the widespread problems such as the distortion of accounting information, the loss of state-owned assets and the bankruptcy of star enterprises are closely related to the serious out of control of the internal control system

the operating objective of modern enterprises is to maximize the wealth of shareholders, and the internal control system, as an internal mechanism for self-regulation and self-restraint of enterprise production and operation activities, plays an important role in achieving this operating objective

the development of modern enterprises urgently requires enterprises to establish a unified and effective internal control system. Recently, the Ministry of Finance issued the trial internal accounting control norms - basic norms and internal accounting control norms - monetary funds, which is the beginning of the standardized internal control of enterprise management in China

the regulations of the Ministry of Finance on internal control system have raised the internal control of enterprises to the height of law. When the internal control system is out of control and causes serious internal impact, the mandatory and binding nature of the law can be used to control the enterprise. However, these unified internal control systems are only a guiding framework, which provides a "framework model" for enterprises to formulate specific internal control systems from different angles. Enterprises should combine their own internal control objectives and strategies (1) pin shaped samples Φ eight × 53 (effective length) to meet the needs of development and management, we should combine their actual situation with the model to formulate an internal control system suitable for their own situation

therefore, when formulating the internal control system, enterprises should not only start with accounting management, but should fully penetrate into the management organization system at all levels of the enterprise and throughout the corporate governance structure. Because the purpose of establishing an effective corporate governance structure is to reasonably allocate authority and fairly distribute interests among the general meeting of shareholders, the board of directors, the board of directors and the management, clarify their respective responsibilities, and establish an effective incentive, supervision and check and balance mechanism, so as to achieve the diversified goal of the company. The internal control is a procedure established and implemented by the board of directors and managers to ensure the complete integrity of the enterprise property, improve the quality of accounting information, achieve the management objectives and complete the entrustment. In this way, the relationship between corporate governance structure and internal control is inseparable. Corporate governance structure is the premise and foundation to promote the effective operation of internal control and ensure the function of internal control. It is the institutional environment for the implementation of internal control; The role of internal control in the corporate governance structure is the role of internal management monitoring system, which is a means for the enterprise trustee to achieve the enterprise management objectives and complete the entrustment. Therefore, we should not only strengthen internal accounting control, but also strengthen the control of corporate governance structure, so as to realize the all-round control function of internal control

in addition, the design of enterprise internal control should be diversified, rather than just choosing one path and one goal. We know that there is only one general goal or overall goal for the operation of an enterprise, and to implement this general goal or overall goal, it is necessary to formulate the organizational structure at all levels of the enterprise and individual goals. The construction of the enterprise organizational structure and the power arrangement in the organizational structure are the main problems that should be solved in corporate governance, and the organizational structure has obvious parallel and hierarchical characteristics. In this way, the internal control of each organization reflects the horizontal obvious power and responsibility areas and the vertical progressive power and responsibility channels. Therefore, each organization should set up a corresponding internal control system, but focus on different levels. At the same time, we should also pay attention to the coordination between organizations

of course, in the process of long-term exploration, China's enterprise management has formed some effective internal control measures and methods for Zhuo aluminum alloy building profiles gb/t 5237.1 ~ 5237.5 ⑵ 000, such as post system, internal containment, central management, budget management, etc. Practice has proved that these are effective and need to be retained and further developed

Copyright © 2011 JIN SHI