【文章內容簡介】 責任人，責任人如何評價內控效果得有個標準，這個標準是企業(yè)管理的手段和基礎，也是有效落實責任、有效實施會計控制的必要條件。為了各項具體業(yè)務進行會計控制，企業(yè)必須對涉及各項業(yè)務活動責任的相應依據和標準加以明確的規(guī)定，并進行規(guī)范檢測和校正，便于考核責任人考核?？己嗽u價的結果要進行記錄，建立規(guī)范、真實、可靠、完整的考核檔案，不僅可以作為企業(yè)完整的基礎資料，還可作為員工考核晉升的依據，考核結果要綜合報告領導層，最終為領導層決策提供翔實可靠的第一手企業(yè)管理資料。企業(yè)內部控制考核還應當與員工獎懲掛鉤，對遵章守紀、工作負責、勇堵企業(yè)漏洞的員工應當給予重獎，以激勵調動員工參與控制管理的積極性。5．內部監(jiān)督方面。.有了領導的重視，有了員工的誠信，就有了內部控制的良好環(huán)境，但內部控制必須有個完善的組織機構，完整的控制制度。公司的控制活動必須有從計劃、執(zhí)行到控制、監(jiān)督的整體框架。內控制度首先要保證組織機構的適當性，各項內控制度要參照會計法規(guī)制定準確到位，切實可行，中小企業(yè)尤其要重視采購育付款、貨幣資金、銷售與收款、成本與費用的控制制度。管理部門要有提供管理信息的溝通能力，制度如何執(zhí)行，是否執(zhí)行了，執(zhí)行的效果如何要有人去考核，所以管理層還要明確考核責任人，制定切實可行的考核措施，授予考核人員獎罰權。同時充分利用不相容職務之間、不同部門之間的牽制監(jiān)督作用。啟動全面的內部控制網絡。企業(yè)負責人必須高度重視內控制度并自覺接受監(jiān)督事實上，一套嚴密的內部控制制度的順利實施，企業(yè)負責人起著十分重要的作用。離開企業(yè)領導的高度重視，再好的控制體系也顯得軟弱無力而流于形式。許多企業(yè)領導不重視內控制度，其根本原因在于嚴密的內控制度不僅控制一般的員工，而且控制企業(yè)領導。財政、稅務、審計等部門要合理分工，建立崗位責任制，加強對企業(yè)內部控制的了解、檢查與監(jiān)督，并注意加強彼此間的信息交流，定期互通情報，形成有效的監(jiān)督合力，加大執(zhí)法力度，督促中小企業(yè)嚴格執(zhí)行內部控制制度。四．內部控制制度綜述中小企業(yè)是國民經濟的重要組成部分，對經濟發(fā)展和社會穩(wěn)定起著舉足輕重的促進作用。完善和加強中小企業(yè)的內部控制制度具有與大企業(yè)同等重要的意義。中小企業(yè)內部控制問題是復雜多樣的，無論何種組織結構，都有其優(yōu)點和不足。只有根據企業(yè)的不同情況、不同問題，采取靈活機動的方式，設計適當的內部控制體系，才能發(fā)揮其應有的作用，才能使中小企業(yè)得以健康快速地發(fā)展。在新形勢下必須高度重視中小企業(yè)內部控制建設問題，強化中小企業(yè)內部涉及會計工作的各項經濟業(yè)務及相關崗位的控制，嚴格約束各單位內部涉及會計內部的及會計控制的所有人員，保證中小企業(yè)及會計機構的崗位合理設置及其職責權限的合理劃分，真正做到不相容。職務相互分離，互相制約，互相監(jiān)督，從源頭和制度上保證經濟活動的有效進行和資產的安全完整，防止、發(fā)現(xiàn)、糾正錯誤與舞弊行為，保證會計資料的真實、合法、完整，提高會計信息質量。第四篇：中小企業(yè)內部控制安徽工業(yè)大學畢業(yè)設計外文翻譯Private Enterprises of the intenal control issuesPulin ChangEconomic ,(5)Third, the promotion of private SMEs in the internal control system strategy(A)change management and business owners the concept of majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control。that the market is the most important internal control will be bound himself and staff of the bias, so that these leaders neglected the internal control system on the production and operation control can really bee the leader of the internal needs of enterprise internal control system is the key to whether a mere internal control to make the internal needs of the enterprise depends largely on two points: First, determine whether the pany financial information in decisionmaking。second is whether a pany39。s financial information by providing a true win the trust of the treatment of the risks of private SMEs leader39。s attitude and risk control methods, transform their attitudes on internal control, internal control Jiang Hua Yi Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote the business management of Kexue process and sustainable development, in order to effectively establish and implement internal control.(B)improve the quality of enterprise internal control system recent years, 安徽工業(yè)大學畢業(yè)設計外文翻譯the ideological education of the private SME accountants, business training delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control there are some panies internal control system, internal control system is not prehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all of effective intersectoral coordination and restraint, often resulted in disjointed control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational internal controls to the premise, the key is the internal control system as the main body of the manager and staff.“Man” is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to selfrestraint。to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes.(C)improve the external environment for enterprise development, improve the internal control the external environment for SME Development of the poor, the main energyconsuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the followup entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the functions of government departments to improve the SME Development of the 安徽工業(yè)大學畢業(yè)設計外文翻譯external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control.(D)establish an effective monitoring mechanism to ensure the effective implementation of the internal control ensure effective internal control system was implemented, and performs well, it must be should set up internal audit body or an in