【導(dǎo)讀】internalcontrol.

　　

【正文】 parate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide petent leadership to designate a person or a successor agent and monitoring procedures for pleting the necessary transfer or transfer list. Another. The review of cashbased system of material balance system for sending and receiving plex, plex points system, also are a variety of measures against the wrong system of internal controls. (C) clear that the accounting documents and accounting records to ensure pleteness and accuracy requirements Made to the original documents in various formats, number of copies, number, delivery process, the Alliance leaders and managers use the signature, details the number of total number and case with the same number of buildings such as the provisions made for the kinds of books and records of account card required to maintain a certain unity between the same or requirements. Also provided accounting double check details check the balance of the various statements related to digital check. And hence the provisions of the internal audit system. (D) explicitly provides for the establishment of property inventory system inventory To ensure the safety and integrity of production materials, in addition 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯 11 to the provisions of material goods for collection and payment of each custodian must implement the perpetual inventory method after checking the accounts and inventory, but also provides property, inventory and supplies a prehensive inventory of the local system. To ensure that card accounts are in conformity with or timely processing error occurred. In addition to the provisions of the cash the cashier check out before work each day count cash in case of error in time reporting, the accounting officer should always check cashier work. Regular or irregular inspections of cash and treasury management. 關(guān)于企業(yè)內(nèi)部控制制度的思考 李明 商場現(xiàn)代化 .2020,(22) 三．加強(qiáng)內(nèi)部控制制度應(yīng)規(guī)范的主要內(nèi)容 在建立社會主義市場經(jīng)濟(jì)體制和深化會計(jì)改革過程中企業(yè)在遵守會計(jì)準(zhǔn)則的基礎(chǔ)上應(yīng)以本單位會計(jì)工作實(shí)際出發(fā)建立健全和強(qiáng)化自身臺理的會計(jì)政策和會計(jì)控 制制度 .對這些會計(jì)政策和會計(jì)控制制度應(yīng)作出書面文字規(guī)定這樣不僅有利于企業(yè)有關(guān)人員了解處理日常會計(jì)事項(xiàng)的政策和方法．也有利于企業(yè)會計(jì)政策的前后連貫 . 1 明確規(guī)定處理各種經(jīng)濟(jì)業(yè)務(wù)的職責(zé)分工和程序方法 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯 12 企業(yè)的內(nèi)部組織機(jī)構(gòu)是企業(yè)經(jīng)濟(jì)活動(dòng)進(jìn)行計(jì)劃．指揮和控制的組織基礎(chǔ)．其核心問題是合理的職責(zé)分工 .在一般情況下處理每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的全過程，或者在全過程的某幾個(gè)重要環(huán)節(jié)都規(guī)定要由兩個(gè)部門或兩個(gè)以上部門、兩名或兩名以上工作人員分工負(fù)責(zé)，起到相互控制的作用 .如匯出筆采購貨款，規(guī)定要由采購經(jīng)辦人填寫請款單．供應(yīng)計(jì)劃員 (或供應(yīng)部門 負(fù)責(zé)人 )審查請款數(shù)額內(nèi)容及收款單位是否符臺臺同和計(jì)劃，會計(jì)員審核請款單的內(nèi)容并核對采購預(yù)算后編制付款憑證．最后由出納員憑手續(xù)完整的俐款憑證辦理匯款結(jié)算 (出納員開出匯款結(jié)算憑證，還要通過會計(jì)員審核 )，前后須經(jīng)四人分工負(fù)責(zé)處理 .而采購匯款的報(bào)賬業(yè)務(wù)，則規(guī)定要經(jīng)過采購經(jīng)辦人填寫報(bào)賬單．貨物提運(yùn)人員提貨．倉庫保管員驗(yàn)收數(shù)量，檢查員驗(yàn)收質(zhì)量以及會計(jì)員審核發(fā)票、賬單及驗(yàn)收憑證，編制轉(zhuǎn)賬憑證報(bào)銷 . 2 明確資產(chǎn)記錄與保管的分工 規(guī)定管錢、管物管賬人員的相互制約關(guān)系，旨在保護(hù)資產(chǎn)的安全完整 .如出納員不得兼管稽核、會計(jì)檔案保 管和收人費(fèi)用、債權(quán)債務(wù)賬目的登記工作，銀行票據(jù)的簽發(fā)印鑒，必須有兩人分別掌管，向銀行提取較大數(shù)額現(xiàn)金時(shí)必須由兩人以上，對領(lǐng)款、點(diǎn)驗(yàn)安全人庫的全過程共同負(fù)責(zé)．倉庫材料明細(xì)賬要設(shè)專人稽核或另設(shè)記賬員記賬．管錢、管物．管賬人員因故離開工作崗位或調(diào)動(dòng)工作時(shí)，規(guī)定要由主管領(lǐng)導(dǎo)指定專人代理或接替并監(jiān)督辦理必要的交接手續(xù)或正式移交清單 .另外．現(xiàn)金收付的復(fù)核制物資收發(fā)的復(fù)秤制，復(fù)點(diǎn)制等也都是防錯(cuò)防弊的內(nèi)部控制制度 . 3 明確規(guī)定保證會計(jì)憑證和會計(jì)記錄的完整性和正確性要求 要對各種自制原始憑證在格式、份數(shù)、編號、傳遞程序，各 聯(lián)的用途有關(guān)領(lǐng)導(dǎo)和經(jīng)辦人簽章、明細(xì)數(shù)同合計(jì)數(shù)及大小寫數(shù)宇一致等方面做出規(guī)定，對各種賬簿記錄要求賬證的一致或保持一定統(tǒng)一關(guān)系的規(guī)定．還有會計(jì)核算中規(guī)定的雙線核對余額明細(xì)核對、各種報(bào)表相關(guān)數(shù)字核對．以及由此而規(guī)定的內(nèi)部稽核制度等 . 4 明確規(guī)定建立財(cái)產(chǎn)清查盤點(diǎn)制度 為了保證則產(chǎn)物資的安全和完整，除規(guī)定物資保管員對每項(xiàng)物資進(jìn)行收付后都要實(shí)行永續(xù)盤存辦法核對庫存賬實(shí)外，還要規(guī)定財(cái)產(chǎn)物資的局部清查和全面清查制度．以保證賬卡物相符或及時(shí)處理發(fā)生的差錯(cuò) .現(xiàn)金出納員除規(guī)定每日下班前要結(jié)賬清點(diǎn)庫存現(xiàn)金遇有差錯(cuò)要及時(shí)報(bào)告外，會 計(jì)主管人員還要經(jīng)常檢查出納安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯 13 工作 .