中小企业内部控制.docx

中小企业内部控制.docx

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中小企业内部控制

中小企业内部控制

PulinChang

EconomicReview.2020,（5）

Third,thepromotionofprivateSMEsintheinternalcontrolsystemstrategy

（A）changemanagementandbusinessownerstheconceptofdevelopment.Themajorityofprivatesmallandmediumenterprisesinthefamilybusiness,thesuccessoftheseenterprisesdependslargelyoninternalcontrolorentrepreneurleadershipattentionandlevelofimplementation.Overtheyears,bytraditionalChineseculture,businessownersbelieveinSincerity,fraternalloyaltypermeatemanyaspectsofenterprisemanagement,strengtheninternalcontrolsthatwillaffecttheorganizationthemembersofdistrust,resultingininternalcontrol.Manyprivatebusinessownersthatrelyonbusinesstodobusinessbenefitsoutof,ratherthanoutoftheinternalfinancialmanagementcontrol;thatthemarketisthemostimportantinternalcontrolwillbeboundhimselfandstaffdevelopment.Understandingofthebias,sothattheseleadersneglectedtheinternalcontrolsystemontheproductionandoperationactivities.Internalcontrolcanreallybecometheleaderoftheinternalneedsofenterpriseinternalcontrolsystemisthekeytowhetheramereformality.Theinternalcontroltomaketheinternalneedsoftheenterprisedependslargelyontwopoints:

First,determinewhetherthecompanyfinancialinformationindecision-making;secondiswhetheracompany'sfinancialinformationbyprovidingatruewinthetrustofthecommunity.ImprovedtreatmentoftherisksofprivateSMEsleader'sattitudeandriskcontrolmethods,transformtheirattitudesoninternalcontrol,internalcontrolJiangHuaYiShi,Tigaointernalcontrolconcepts,JiangenterprisemanagementcontrolsystemamongfinancialpeoplecanpromotethebusinessmanagementofKexueprocessandsustainabledevelopment,inordertoeffectivelyestablishandimplementinternalcontrol.

（B）improvethequalityofenterpriseinternalcontrolsystemactors.Inrecentyears,theideologicaleducationoftheprivateSMEaccountants,businesstrainingdelayed,somedonothavethequalificationsoffamilymembers,relativesandfriendswasscheduledforaccountingjobs,lackofknowledgeoftheinternalcontrolsystem.Althoughtherearesomecompaniesinternalcontrolsystem,internalcontrolsystemisnotcomprehensiveanddidnotcoverallthedepartmentsandpersonnel,nottopenetratetheenterpriseoperatingvariousbusinessfieldsandinallsectors.Lackofeffectiveinter-sectoralcoordinationandrestraint,oftenresultedindisjointedmanagement.Internalcontrolsystemisthecorporatebusinessunitsorpersonnelinthebusinessformationprocessofmutualinfluenceandmutualrestrictionofadynamicmechanism,isacontrolfunctionofavarietyofmethods,measuresandproceduresingeneral,itisnotequivalenttotheregulationssystem,notthesameasinternalmanagement,butnottheorganizationalplan.Effectiveinternalcontrolstothepremise,thekeyistheinternalcontrolsystemasthemainbodyofthemanagerandstaff."Man"isthesubjectofinternalcontrolbehavior,failureofinternalcontrol,riskmanagement,accounting,productionrisksarerelatedto.Enterprisesinthesametimeimprovetheinternalcontrolsystemtodealwiththeaccountingstaffofprofessionalethicseducation,ZengQiangaccountingstaffcapacitytoself-restraint;tostrengthenprofessionaltrainingforaccountingpersonneltoenhancetheabilitytoworktoreducetechnicalerrorsintheaccountingbusinessprocesses.

 （C）improvetheexternalenvironmentforenterprisedevelopment,improvetheinternalcontrolinputs.AstheexternalenvironmentforSMEDevelopmentofthepoor,themainenergy-consumingbusinessexecutivesoutsidethefirm,engageinsocialrelationsoutsidethefirmtoexpandlivingspace,focusonthemarket,runfunds,notimetotakeintoaccounttheinternalcontrolissues.Enterprisetoitssurvivalanddevelopment,inordertoachievesocialcapitalandgovernmentdepartmentshavetocoordinaterelationsintheexpenditures.Throughfollow-upentrepreneursandexistinggrowingsocialnetworkforallkindsofresourcesintothedevelopmentofprivatesmallandmediumbusinessandfollowthebasicconditions,sothatbusinessleaderswillinvestalotofhumanandfinancialresourcesoutsidethefirm.ChangingfunctionsofgovernmentdepartmentstoimprovetheSMEDevelopmentoftheexternalenvironment,reducethebusinessanddevelopmentcosts,limitedresourcesmakeitpossibletoachievetheinternalcontrolobjectives.Developmentofprivatesmallandmediumenterprisesshouldgraduallyimprovetheinternalcontrolinputs,effortstoincreasetheeffectivenessofinternalcontrol.

（D）establishaneffectivemonitoringmechanismtoensuretheeffectiveimplementationoftheinternalcontrolsystem.Toensureeffectiveinternalcontrolsystemwasimplemented,andperformswell,itmustbeoversight.Enterprisesshouldsetupinternalauditbodyoraninternalcontrolself-assessmentsystem,tostrengthentheinternalcontrolmonitoringandevaluation,todetectvulnerabilitiesandrisks,andOntheemergenceofnewproblemsandnewsituationsandinternalcontrolimplementationoftheweaklinkinatimelymannerXiuzhengorimprovement.Tostrengthensupervision,includingtheGovernmentofChinahasformedasocialsupervision,includingsupervisionandmonitoringsystemoutsidetheenterprise.However,thesemonitoringsystemsontheprivatemonitoringresultsarenotsatisfactoryforSMEs,China'sprivateenterprisesaccountingstandardsystemisnotperfect.Reviewreport,theemphasisontechnicalerrorsandnotpayattentiontotheauthenticityofthereport,submittedfalseinformation,lackofaccountabilityandpunishment.Absenceofgovernmentsupervisionandgovernmentdepartmentsofinformationareindependent,objectiveaccountingpracticesofprivateenterprisefreerein.Externaloversightofprivateenterprisesistheabsenceofothersocialsupervisionofabsence.Socialsupervisionmainlytoaccountingfirmsaccountingforthemainintermediaryagencies.Asthecurrentauditofthebusinesscommunitynotinvolvedinprivateenterprise,thelawhasnotclearlydefinedannualaccountingstatementsofprivateenterprisesmustbeauditedbycertifiedpublicaccountants,togetherwithprivateenterprisefinancialmanagementconfusion,internalcontrolweakness,sothatcertifiedpublicaccountantsandaccountingfirmsreluctanttoengageinprivatecorporateaudit.Onlybystrengtheningexternaloversight,externaloversightofthecorporatepressure,andthispressureintomotiveforce,andurgeenterprisestoimplementinternalaccountingcontrolsystemtoeliminatetheinternalcontrolsystemofnominalhappen.

    （V）improvecorporategovernancemechanisms,clearmanagementresponsibilities.Internalcontrolbytheauthoritiesastoachievemanagementobjectivesandestablishaseriesofrules,policies,andorganizetheimplementationofprocedures,andcorporategovernanceandcorporategovernanceareinseparable.Internalcontrolframeworkandcorporategovernancemechanismsoftheinternalmanagementcontrolsystemandsystemenvironment.ConsiderablepartofprivateSMEsinChinaareindividual,privatesector,whileinvestorsinenterprisesthatoperatorsofcentralizedleadershipisseriousbusiness.OwnershipandmanagementahighdegreeofunifiedmanagementmodelmanagementofprivateSMEslacktheinternalbinding.AlthoughsomeformofprivateSMEsintheestablishmentoftheboardofsupervisors,buttherealcorporategovernanceinstitutionsarenotinplace,thelackofauthorizationandsupervision.SomecostsavingsofprivateSMEsoftendonotsettheinternalcontrolagenciesorhypotheticalnarrowconnotationofinternalcontrol.

民营中小企业内部操纵问题研究

蒲林昌

经济纵横.2020,（5）

三、促进民营中小企业建立内操纵度的策略

（一）转变企业所有者的治理与进展观念.民营中小企业中家族式企业居多，这些企业内部操纵的成败专门大程度上取决于领导或企业家的重视和执行程度.长期以来，受中国传统文化的阻碍，企业主笃信以诚待人，江湖义气渗透到企业治理的诸多环节，认为加强内部操纵，会阻碍组织内部成员的不信任感，因而导致企业内部失控.许多民营企业主认为企业效益是靠业务做出来的，而不是由内部财务治理管出来的；认为市场才是最重要的，内部操纵会束缚自己及职员的进展.认识上的偏差，使这些领导者忽视了内部操纵制度对生产经营活动的作用.内部操纵能否真正成为领导者的内在需求，是企业内部操纵制度能否流于形式的关键.而要使内部操纵成为企业的内在需求，要紧取决于两点：

一是财务信息是否决定着企业的决策；二是企业是否通过提供真实的财务信息取信于社会.改进民营中小企业领导者对待风险的态度和操纵风险的方法，转变其对内部操纵的态度，强化内部操纵意识，提高内部操纵理念，将操纵制度融人企业治理之中，才能促进企业治理的科学化进程和连续进展，从而有效建立和实施内部操纵.

（二）提高企业内操纵度行为主体素养.近年来，民营中小企业财会人员的思想教育、业务培训滞后，一些不具备从业资格的家庭成员、亲戚朋友被安排在财会工作岗位，缺乏内部操纵制度的相关知识.有些企业尽管存在内部操纵制度，但内部操纵制度不全面，没有覆盖所有的部门和人员，没有渗透到企业各个业务领域和各个操作环节.部门间缺乏有效的和谐和牵制，往往造成治理脱节.内操纵度是企业各业务部门或人员，在业务运作过程中形成的相互阻碍、相互制约的一种动态机制，是具有操纵功能的各种方式、措施及程序的总称，它绝不等同于规章制度，也不等同于内部治理，更不是组织打算.内部操纵要以有效为前提，其关键是作为内操纵度主体的经理和职员.〝人〞是内部操纵行为的主体，企业内部操纵失效，经营风险、会计风险的产生，均与之有关.企业在完善内部操纵制度的同时，应对会计人员进行职业道德教育，增强会计人员自我约束能力；加强对会计人员的业务培训，以提高工作能力，减少会计业务处理的技术差错.

（三）改善企业进展的外部环境，提高内部操纵投入.由于民营中小企业进展的外部环境较差，企业负责人要紧精力耗费在企业之外，搞社会关系、拓展企业外部生存空间，抓市场、跑资金，无暇顾及内部操纵问题.企业为了其存活与进展，为了取得社会资本不得不在与政府部门的和谐关系方面发生大量支出.通过创业者已有的和后续不断进展的社会关系网络猎取各种资源成为民营中小企业创业和后续进展的差不多条件，如此，企业领导者将大量的人力和财力投入企业之外.转变政府部门职能，改善民营中小企业进展的外部环境，降低其创业和进展成本，使其在有限的资源下尽可能地实现内部操纵目标.进展中的民营中小企业应逐步提高内部操纵投入，努力增加内部操纵的效益.

（四）建立有效的监督机制，确保内部操纵制度有效实施.要确保内部操纵制度被切实地执行，且执行成效良好，其必须被监督.企业应设置内部审计机构或建立内部操纵自我评估系统，加强对本企业内部操纵的监督和评估，及时发觉漏洞和隐患，并针对显现的新问题和新情形及内部操纵执行中的薄弱环节，及时修正或改进.为加强监督，我国已形成了包括政府监督和社会监督在内的企业外部监督体系.但这些监督体系对民营中小企业的监督成效却不尽如人意，我国民营企业会计规范体系还不健全.审查报表时，偏重于技术上的差错而不注重报表的真实性，缺少对报送虚假信息的责任追究与惩处措施.政府监督的缺位和政府各有关部门信息的相互独立，客观上使民营企业会计行为放任自流.民营企业外在监督的另一种缺位是社会监督的缺位.社会监督要紧由以会计师事务所为主体的会计中介机构执行.由于目前社会审计的业务尚未涉及到民营企业，法律上尚未明确规定民营企业年度会计报表必须经注册会计师审计，加之民营企业财务治理纷乱、内控乏力，使注册会计师及会计师事务所不情愿从事民营企业审计工作.只有加强外部监督，通过外部监督对企业施加压力，并将这种压力转化为动力，督促企业实施内部会计操纵制度，以杜绝企业内操纵度形同虚设的情形发生.

（五）完善企业的公司治理机制，明晰治理权责.内部操纵作为由治理当局为实现治理目标而建立的一系列规那么、政策和组织实施程序，与公司治理及公司治理密不可分.内部操纵框架与公司治理机制的关系是内部治理监控系统与制度环境的关系.我国民营中小企业中相当一部分属于个体、私营性质，企业的投资者同时确实是经营者，企业领导集权现象严峻.所有权与经营权高度统一的治理模式使民营中小企业治理缺乏内部约束性.有的民营中小企业形式上尽管也建立了董事会、监事会，但真正的法人治理机构并未到位，缺乏授权与监管.有些民营中小企业为节减开支，往往不设置内控机构或虚设，内部操纵的内涵也较窄