【正文】 項(xiàng)方針制度和措施的執(zhí)行、控制成本費(fèi)用以求企業(yè)更大地盈利、預(yù)防控制錯(cuò)誤或舞弊及時(shí)進(jìn)行糾正、保證生產(chǎn)經(jīng)營(yíng)活動(dòng)有序高效地進(jìn)行、保證堅(jiān)決履行國(guó)家的各種法律任務(wù)。隨著我國(guó)經(jīng)濟(jì)的迅速發(fā)展，企業(yè)面臨的經(jīng)營(yíng)環(huán)境也逐漸發(fā)生改變，企業(yè)面臨的風(fēng)險(xiǎn)也越來(lái)越大。（四）缺乏適當(dāng)?shù)目刂苹顒?dòng) 企業(yè)管理層要想清晰的領(lǐng)導(dǎo)各級(jí)員工，內(nèi)部控制活動(dòng)就可以滿足這個(gè)條件，這樣從另一方面又體現(xiàn)了完善的內(nèi)部控制給企業(yè)帶來(lái)的好處。，將回款與銷售業(yè)績(jī)考核掛鉤。內(nèi)部稽核人員要對(duì)存貨的內(nèi)控措施進(jìn)行審核評(píng)價(jià)。ABC法是根據(jù)存貨的重要程度，將其分為A、B、C三種類型的方法。，實(shí)現(xiàn)存貨資金信息化、科學(xué)化管理利用企業(yè)資源計(jì)劃系統(tǒng)(ERP)，企業(yè)能夠通過計(jì)算機(jī)對(duì)企業(yè)的資金、貨物、人員和信息等資源進(jìn)行全方位高效集中的自動(dòng)化管理，提高工作效率，增強(qiáng)快速反應(yīng)能力，最大限度地堵塞漏洞，降低庫(kù)存。根據(jù)當(dāng)期審定的凈利潤(rùn)的10%調(diào)整本期及以前年度應(yīng)計(jì)提的盈余公積。（五）加強(qiáng)中小企業(yè)的風(fēng)險(xiǎn)管理提高風(fēng)險(xiǎn)意識(shí)我們要做的就是加強(qiáng)自己的風(fēng)險(xiǎn)意識(shí)，對(duì)于經(jīng)營(yíng)活動(dòng)中出現(xiàn)的問題要及時(shí)發(fā)現(xiàn)，俗話說早發(fā)現(xiàn)早治療，要樹立風(fēng)險(xiǎn)管理里面，提高自身的意識(shí)，而且要能夠分辨風(fēng)險(xiǎn)，這樣才能對(duì)癥下藥。企業(yè)現(xiàn)有管理體系的設(shè)計(jì)、運(yùn)行以及審核認(rèn)證需要遵循已經(jīng)發(fā)布的國(guó)家標(biāo)準(zhǔn)或行業(yè)標(biāo)準(zhǔn)。（四）確定內(nèi)部控制缺陷的認(rèn)定標(biāo)準(zhǔn)查找并糾正企業(yè)內(nèi)部控制設(shè)計(jì)和運(yùn)行中的缺陷，是開展企業(yè)內(nèi)部控制評(píng)價(jià)的一項(xiàng)重要工作，是不斷完善企業(yè)內(nèi)部控制的重要手段。公司對(duì)納入評(píng)價(jià)范圍的業(yè)務(wù)與事項(xiàng)均已建立了內(nèi)部控制，并得以有效執(zhí)行，達(dá)到了公司內(nèi)部控制的目標(biāo)，不存在重大缺陷。我國(guó)的中小型企業(yè)大多數(shù)為民營(yíng)企業(yè)，企業(yè)負(fù)責(zé)人的態(tài)度決定了其對(duì)中小企業(yè)內(nèi)部控制制度的重視程度。第二，資產(chǎn)控制不嚴(yán)謹(jǐn)。第三，經(jīng)營(yíng)控制制度不健全。33 中小企業(yè)內(nèi)部控制管理水平較低一是沒有科學(xué)的管理制度。34 中小企業(yè)管理者對(duì)內(nèi)部控制意識(shí)淡薄在經(jīng)營(yíng)活動(dòng)中，一些中小企業(yè)的經(jīng)營(yíng)流程與大型企業(yè)基本相同，但是，中小企業(yè)不足的是員工較少，往往出現(xiàn)一人身兼多職的情況，缺乏崗位的牽制性，從而造成中小企業(yè)員工對(duì)內(nèi)部控制的認(rèn)識(shí)不足。中小企業(yè)解決流動(dòng)資金匱乏的主要途徑是加強(qiáng)對(duì)應(yīng)收賬款的管理，提高資金的使用效率。針對(duì)內(nèi)部監(jiān)督，內(nèi)部審計(jì)是內(nèi)部控制的重要組成部分，保證內(nèi)部審計(jì)獨(dú)立性最為關(guān)鍵。企業(yè)管理者應(yīng)學(xué)會(huì)用科學(xué)的方法對(duì)公司進(jìn)行管理，不能只靠自己多年以來(lái)的經(jīng)驗(yàn)，可以通過參加培訓(xùn)或閱讀一些成功者的書籍不斷加強(qiáng)自己在管理方面的能力，使管理能力符合現(xiàn)代化社會(huì)，與時(shí)俱進(jìn)，讓自己的企業(yè)能夠穩(wěn)穩(wěn)地立足于這激烈的市場(chǎng)競(jìng)爭(zhēng)中。Nowadays, more and more small and mediumsized enterprises emerging in the market, every small and medium enterprises will exist in internal control, internal control system is conducive to small and mediumsized enterprises gain a firm foothold in the market economy, causes the enterprise to better , that can not be optimistic, some small and mediumsized enterprise internal control is not perfect, in the market to survive very difficult, is not conducive to the development of small and mediumsized , it is imperative to research of small and mediumsized enterprise internal control, to the small and mediumsized enterprise internal control the emergence of problems are Characteristics of small and medium enterprises With the improvement of the market economy, the small and mediumsized enterprises in our country have established the internal control establish an effective internal system is helpful to achieve business objectives, to ensure the integrity of assets, to ensure the authenticity of accounting our country, the majority of small and mediumsized enterprises are private enterprises, the attitude of the person in charge of the enterprise determines its importance to the internal control system of small and medium addition, small and medium enterprises in our country are small, small scale, the staff management mechanism is not internal control principles of small and medium enterprises 21 effectiveness principle of the enterprise responsible person must pay attention to the implementation of internal control system, internal control system to monitor the effective implementation of the enterprise, otherwise perfect internal control is only in the form each contain the principle of enterprise using the method of cross examination, to allow employees to check each other work for or a work by two and more than two people together to plete, so as to prevent the emergence of problems existing in the internal control of small and medium sized enterprises 31 small and mediumsized enterprise internal control system is not perfect Now, although the small and mediumsized enterprises in the internal control system, but the internal control system is not is mainly reflected in the following three aspects: first, the phenomenon of accounting information distortion exists in small and medium some small and mediumsized enterprises did not establish a reasonable evaluation system and reward and punishment system, thus greatly reducing the staff in the implementation of internal control system of addition, most of the small and mediumsized enterprise leadership in order to achieve tax evasion, cosmetic results, directs accounting personnel to cook the to confusion in accounting, accounting information distortion , asset control is not and mediumsized enterprises in the implementation of internal control system over emphasis on money and neglect of the quality of the staff of the control, resulting in financial work has some drawbacks: the use of funds is not the one hand, small and medium enterprises over emphasis on cash, most cash is not put into the enterprise, so that the value of cash and lost their own business opportunities to lose the other hand, the small and medium enterprises disorderly use of funds, resulting in the need for funds when the case of insufficient lack of a sound credit and medium enterprises in the recovery of accounts receivable control is not strict, so that some of the accounts receivable can not be recovered in a timely manner, resulting in the recovery of funds difficult control is not small and mediumsized enterprises lack a plete inventory management system, there is a waste of inventory, capital and other , the operation of the control system is not the management, most of the small and mediumsized enterprises have not established the management mode which is suitable for the enterprise business activities, the small and mediumsized enterprises in the country39。一、我國(guó)企業(yè)內(nèi)部會(huì)計(jì)控制存在的問題（一）企業(yè)管理層對(duì)內(nèi)部會(huì)計(jì)控制認(rèn)識(shí)不足我國(guó)企業(yè)內(nèi)部會(huì)計(jì)控制的基礎(chǔ)十分薄弱。內(nèi)部管理混亂；有的企業(yè)出納會(huì)計(jì)一人兼，發(fā)票印章一人管；一些重要部門和崗位缺乏嚴(yán)格的監(jiān)督，其內(nèi)部控制薄弱、管理松弛的情況逐漸暴露。目前，有些企業(yè)內(nèi)部會(huì)計(jì)控制制度的執(zhí)行與檢查流于形式，稽查的范圍有限，以偏概全、以點(diǎn)代面，缺乏完整性和全面性。反之，如果控制過于簡(jiǎn)單又會(huì)收不到應(yīng)有的效果，經(jīng)營(yíng)管理過程中出現(xiàn)漏洞、發(fā)生舞弊的可能性就會(huì)增加，一旦發(fā)生，就可能會(huì)給企業(yè)帶來(lái)較大的損失。近幾年來(lái)，會(huì)計(jì)隊(duì)伍迅速擴(kuò)大，但對(duì)會(huì)計(jì)人員的職業(yè)道德、業(yè)務(wù)培訓(xùn)沒有跟上，有些培訓(xùn)流于形式，根本起不到提高會(huì)計(jì)人員素質(zhì)的作用。內(nèi)部會(huì)計(jì)制度規(guī)定不相容職務(wù)相分離的控制要求，不相容職務(wù)相分離也只能 3在一定程度上防止和避免單獨(dú)一人隱瞞和從事不合規(guī)的行為。增強(qiáng)管理者的素質(zhì)和內(nèi)部控制的意識(shí)。保障所有者對(duì)企業(yè)的最終控制權(quán)，形成所有者、經(jīng)營(yíng)者和勞動(dòng)者之間的激勵(lì)和控制機(jī)制，并通過建立科學(xué)的領(lǐng)導(dǎo)體制、決策程序和責(zé)任制度，使相互的權(quán)利得到保障、行為受到約束。實(shí)行關(guān)鍵崗位員工定期輪崗制度。因此，必須十分重視對(duì)管理人員、財(cái)會(huì)人員的選拔和素質(zhì)的培訓(xùn)，使他們具有獨(dú)當(dāng)一面和創(chuàng)造性的工作能力，出色地完成單位的經(jīng)濟(jì)目標(biāo)。對(duì)于違反內(nèi)部會(huì)計(jì)控制制度的規(guī)定，導(dǎo)致會(huì)計(jì)信息失真的會(huì)計(jì)人員，無(wú)論其出發(fā)點(diǎn)如何，除按有關(guān)規(guī)定處罰外，對(duì)會(huì)計(jì)人員按造成的有關(guān)損失的檔次進(jìn)行經(jīng)濟(jì)處罰，在理論上加強(qiáng)會(huì)計(jì)人員職業(yè)道德教育，加大對(duì)行為者個(gè)人的經(jīng)濟(jì)處罰，動(dòng)搖其切身利益，應(yīng)是可行之道?，F(xiàn)階段，中小企業(yè)內(nèi)部控制現(xiàn)狀參差不齊，總體還是比較弱化，需進(jìn)一步的建立和完善。在這些理念的影響下，企業(yè)難以形成一個(gè)良好的內(nèi)控氛圍，內(nèi)控體系也無(wú)法很好的建立和實(shí)施。內(nèi)部控制實(shí)施從表面上看會(huì)使企業(yè)運(yùn)作受到限制，領(lǐng)導(dǎo)人的權(quán)限受到約束，甚至在短期內(nèi)會(huì)影響公司市場(chǎng)開拓和經(jīng)營(yíng)收入。一是引進(jìn)高素質(zhì)專業(yè)人才，投入公司內(nèi)部控制工作，如條件允許可以設(shè)置專職部門和人員負(fù)責(zé)公司內(nèi)控工作，提升公司內(nèi)控水平；二是加大職工教育，擬定良好的公司培訓(xùn)計(jì)劃，選派公司職工參與專業(yè)培訓(xùn)，提高職工職業(yè)技能。專業(yè)機(jī)構(gòu)