[轉貼] 淺談企業內部控制制度

jimmydeng 发表于 2007-8-13 15:03:21

<span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: #666666; FONT-FAMILY: ""; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA;">浅谈企业内部控制制度[中國求職指南網] <span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">在知识经济到来的今天<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">影响企业经营的环境不仅日益复杂<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">而且越来越不稳定<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">市场竞争更是日趋激烈<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">如何增强企业的竞争实力<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">提高企业的经济效益<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">成为企业最关注的问题<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">内部控制制度则为企业提供了一个强有力的保证。<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">
 <span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">所谓内部控制<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">是指由企业董事会、管理者和其他员工实施的<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">为保证财务报告的可靠性、经营的效率效果以及现行法规的遵循等目的而提供合理保证的过程。内部控制涉及企业生产经营的控制环境、风险评估、监督决策、信息与传递以及自我检测等方面<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">从总体上透视了企业生产的各个环节。其有效实施无疑会促使企业生产管理登上一个新台阶<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">促进企业经营流程的合理化和正规化。<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">

jimmydeng 发表于 2007-8-13 15:03:46

<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">1<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">　内部控制的目的<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">
 <span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">内部控制的目的是指内部控制想要达到的目标<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">大致包括<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">:<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: "MS Mincho"; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: 'MS Mincho';">①<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">保护企业资产的安全、完整及对其的有效使用。<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: "MS Mincho"; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: 'MS Mincho';">②<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">保证会计信息及其他各种管理信息的存在、可靠和及时提供。<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: "MS Mincho"; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: 'MS Mincho';">③<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">保证企业制定的各项管理方针、制度和措施的贯彻执行。<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: "MS Mincho"; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: 'MS Mincho';">④<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">尽量压缩、控制成本、费用<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">减少不必要的成本、费用<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">以求企业达到更大的盈利目标。<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: "MS Mincho"; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: 'MS Mincho';">⑤<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">预防和控制且尽早尽快查明各种错误和弊端<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">以及及时、准确地制定和采取纠正措施。<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: "MS Mincho"; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: 'MS Mincho';">⑥<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">保证企业各项生产和经营活动有秩序有效地进行。<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">
 <span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">为了达到内部控制的目的<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">应预先确立衡量实际绩效的标准<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">;<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">正确记录经济业务执行情况<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">并将工作实绩与标准目标进行比较<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">借以发现差异并分析造成差异的原因以及各种因素对差异的影响程度<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">;<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">针对偏离目标和标准的现象<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">提出纠正的措施予以补救。还应注意一些特定控制程序的执行<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">如核对会计记录数字的准确性<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">保持调节表、日常编报资料和试算表<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">核准与控制各种凭证<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">同外部资料比较<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">,<span lang="ZH-CN" style="FONT-SIZE: 10pt; FONT-FAMILY: 新細明體; mso-font-kerning: 1.0pt; mso-ascii-font-family: ˎ̥; mso-hansi-font-family: ˎ̥; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">将现金、有价证券和记录核对预算与执行结果比较等。<span lang="EN-US" style="FONT-SIZE: 10pt; FONT-FAMILY: ˎ̥; mso-fareast-font-family: 新細明體; mso-font-kerning: 1.0pt; mso-fareast-language: ZH-CN; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-family: '';">

jimmydeng 发表于 2007-8-13 15:10:49

1　内部控制的目的
 
 
内部控制的目的是指内部控制想要达到的目标,大致包括:①保护企业资产的安全、完整及对其的有效使用。②保证会计信息及其他各种管理信息的存在、可靠和及时提供。③保证企业制定的各项管理方针、制度和措施的贯彻执行。④尽量压缩、控制成本、费用,减少不必要的成本、费用,以求企业达到更大的盈利目标。⑤预防和控制且尽早尽快查明各种错误和弊端,以及及时、准确地制定和采取纠正措施。⑥保证企业各项生产和经营活动有秩序有效地进行。
 
 
为了达到内部控制的目的,应预先确立衡量实际绩效的标准;正确记录经济业务执行情况,并将工作实绩与标准目标进行比较,借以发现差异并分析造成差异的原因以及各种因素对差异的影响程度;针对偏离目标和标准的现象,提出纠正的措施予以补救。还应注意一些特定控制程序的执行,如核对会计记录数字的准确性,保持调节表、日常编报资料和试算表,核准与控制各种凭证,同外部资料比较,将现金、有价证券和记录核对预算与执行结果比较等。

jimmydeng 发表于 2007-8-13 15:11:09

2　当前内部控制存在的主要问题
 
 
国内大型国有企事业单位一般都在一定程度、一定范围建立了内部控制制度,基本业务内部管理可以说是有章可循。但还有相当一部分企业未意识到内部控制的重要性,对内部控制存在许多误解,甚至概念模糊,治理结构先天不足,再加上内部控制固有的局限性,使企业内部控制薄弱,经济业务随意性大,缺乏有效的监督机制。主要表现在:业务决策人员与经办人员没有很好的分离制约,存在业务授权(管理职能)、业务执行(保管职能)、业务记录(会计职能)、业绩检查(监督职能)兼容现象;重大事项的决策和执行没有很好的分离制约,存在无标准操作现象;财产清查没有制度,“家底”不明确;内部审计没有制度,该设的内审机构不设,该配的内审人员不配等,使得管理力度层层递减,管理效应层层弱化,从而造成企业竞争力降低,经济效益下滑。

jimmydeng 发表于 2007-8-13 18:33:55

3　强化企业内部控制的几点建议
 
 
3.1　建立良好的控制环境
 
 
任何企业的控制活动都存在于一定的控制环境之中,控制环境的好坏,直接影响到企业内部控制的遵循和执行,以及企业经营目标、整体战略目标的实现。加强和完善企业内部控制,应注意企业内部控制环境的建设,包括经营管理的理念、方式和风格,组织机构,授权和分配责任的方法,管理控制方法,人力资源管理政策和实务,外部环境的影响等。只有建立良好的内部控制环境,才能保证制度的真正落实,才能真正达到内部控制的目的。

jimmydeng 发表于 2007-8-13 18:34:51

3.2　加强企业各方面的内部牵制制度
 
 
内部牵制是指对具体业务进行分工时,不能由一个部门或一个人完成一项业务的全过程,而必须由其他部门或人员参与,并且与之衔接的部门能自动地对前面已完成工作进行正确性检查。它由适当授权、不相容工作的责任分工、凭证和记录、接近控制、独立检查等环节组成。这种制约包括上、下级之间的互相制约、相关部门之间的相互制约。如会计信息收集、归类过程中,除了制单外,必须有复核并由财会主管审批;又如现金流转业务中,现金收支的审批、收入和支出、印鉴的保管、记帐等业务应分工管理,互相牵制。
 
 
在内部牵制中,必须采取工作轮换制,这样才能更好地达到牵制的效果。工作轮换制是指根据不同岗位在管理系统中的重要程度,明确规定并严格控制每一员工在某一岗位的履职时间。对关键岗位应频繁轮换,次要的岗位可少一些。从轮换中暴露出存在的问题,揭示出制度的缺陷、管理的缺陷。

jimmydeng 发表于 2007-8-13 18:35:15

3.3　加强企业财务内部控制
 
 
通常认为企业内部控制仅仅是审计部门关注的问题。其实,从企业的角度或从企业财务管理的角度来说,更应关注企业财务内部控制,因为它对企业财务管理目标的实现和企业财产的安全有重要的直接的影响。建立科学、严密的企业财务内部控制制度是安全、有效的财务管理的基础。企业财务内部控制主要包括以下几点:①抓好关键人,如分支结构负责人和财会部门负责人;②把握关键部位,如审批程序、资金调度、交接手续、电脑操作密码等;③管好关键物件,如重要的发票、银行票据、印鉴等;④控制关键工作岗位如现金、银行出纳、收支事项及凭证的核准、实物负责人等。

jimmydeng 发表于 2007-8-13 18:35:33

3.4　加强企业内部稽核制度和内部审计制度
 
 
切实加强企业对内控的认识。企业的一些高级管理人员认为,稽核部门不能创造效益,还要占用人员编制,增加经营成本,因此对其并不十分重视,这一观念应立即更新,并切实加强考核、监督、制约机制,发挥企业内部审计的作用,将内部审计人员从会计、财务人员中分离出来,直接对董事会负责,这样才能真正发挥内审人员的作用,监督和保护企业的资产、财产安全,监督企业朝着合理、合法的良性方面发展。

jimmydeng 发表于 2007-8-13 18:35:51

3.5　关注新形势,不断创新内部控制制度
 
 
新经济条件下,企业内部控制将发生明显变化,内部控制需要不断进行创新,内部控制既有国际化问题,也有国家问题,内部控制应当结合国情和企业实际等,需要认真研究。企业特别是大企业内部控制应当关注并实施企业资源计划(ＥＲＰ),应当关注并适应电子商务发展的需要,应当关注观念的变革与创新,在新经济条件下,主导企业发展和社会进步的力量已经不取决于有形资源,而更取决于企业能否拥有和控制无形资源。我国企业不仅要主动向新经济学习,还应当向世界上先进的网络公司学习,向其他类型的高科技企业学习,甚至向这些企业投资,通过投资买创新、买经验、买管理办法。内部控制更应当有全球经济意识,要能敏感地认识到各类新生事物的价值,如品牌的价值、域名的价值、互联网的价值、生物工程的价值、纳米技术的价值等。可以建立新型的资金供给制度,最大限度地满足企业科技创新、管理创新、经营创新对资金的需求,要对有市场价值的一切创新活动给予资金方面的支持。但是创新活动具有很大风险,因此,企业资金供应渠道将更加多元化,需要大量风险投资基金的支持。可以建立新型的成本、费用控制制度。面向未来,要做到产学研政良性互动。可以建立新型的投资控制制度。关注投资风险问题,关注投资的最终价值的实现。投资控制应当更加民主化、法制化、科学化,更充分地发挥专家集体的智慧。可以建立新型的分配控制制度,大胆改革创新。对员工的分配,对创新的分配,对无形资产的分配,对资本的分配,对管理人员及技术人员的分配,都应当更加科学化、民主化、制度化,这样才能更加有利于新经济的运行,更加有利于全部资源的优化配置。<op></op>

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