The enterpri internal control theory
The internal control is an important symbol of modern enterpri management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.
What is the internal control
The internal control is the formation of a ries of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpo accounting control and management control. Accounting control and protection of asts is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency
and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be ud for accounting control, and can also be ud to control.
The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of asts and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the asts of safety protection unit is complete, prevent loss of asts, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals.
Good, although the internal control to achieve the goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgm
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ent, even the collusion, inside and outside, often cau in fraud internal control malfunction, (3) management personnel abu, and to t up or Passover control of internal control ignored, also can make the establishment of internal control non-existing.
Second, the basic structure of internal control
The basic structure of internal control. Mainly includes control environment, accounting system and control procedures in three aspects:
(a) control environment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions and managers of the functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations.
毛泽东传记(2) accounting system. Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do:
1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified.
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为什么老流鼻血2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value.
3 and determine the time, business to business records in the appropriate accounting period.
4 in the financial and accounting reports, business and proper disclosure of expression related matters.
(3) control procedures. Control program to formulate policy and managers to ensure a cer
短小故事tain procedure. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and u, should guarantee business activities and recorded properly, Property and its u to have documented exposure measures to protect, For registered business valuation, and to review, etc.
Third, the basic way of internal control
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it行业是什么The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control.
(a) to organize the control. According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of paration, the so-called incompatible duties, refers to tho if by a man or a department, and may cheat yourlf concealing its position of frauds. The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records. Normally, if each step by the relatively inde
pendent rearchers (or department), can guarantee the paration incompatible duties, facilitating the function of the internal control. Organize and control mainly includes two aspects:
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