【正文】 tor, while investors in enterprises that operators of centralized leadership is serious and management a high degree of unified management model management of private SMEs lack the internal some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization and cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯民營中小企業(yè)內(nèi)部控制問題研究蒲林昌 ,(5)三、促進(jìn)民營中小企業(yè)建立內(nèi)控制度的策略(一)，受中國傳統(tǒng)文化的影響，企業(yè)主篤信以誠待人，江湖義氣滲透到企業(yè)管理的諸多環(huán)節(jié)，認(rèn)為加強(qiáng)內(nèi)部控制，會(huì)影響組織內(nèi)部成員的不信任感，而不是由內(nèi)部財(cái)務(wù)管理管出來的；認(rèn)為市場(chǎng)才是最重要的，，主要取決于兩點(diǎn)：一是財(cái)務(wù)信息是否決定著企業(yè)的決策；，轉(zhuǎn)變其對(duì)內(nèi)部控制的態(tài)度，強(qiáng)化內(nèi)部控制意識(shí)，提高內(nèi)部控制理念，將控制制度融人企業(yè)管理之中，才能促進(jìn)企業(yè)管理的科學(xué)化進(jìn)程和持續(xù)發(fā)展，從而有效建立和實(shí)施內(nèi)部控制.(二)，民營中小企業(yè)財(cái)會(huì)人員的思想教育、業(yè)務(wù)培訓(xùn)滯后，一些不具備從業(yè)資格的家庭成員、親戚朋友被安排在財(cái)會(huì)工作崗位，但內(nèi)部控制制度不全面，沒有覆蓋所有的部門和人員，，在業(yè)務(wù)運(yùn)作過程中形成的相互影響、相互制約的一種動(dòng)態(tài)機(jī)制，是具有控制功能的各種方式、措施及程序的總稱，它絕不等同于規(guī)章制度，也不等同于內(nèi)部管理，其關(guān)鍵是作為內(nèi)控制度主體的經(jīng)理和員工.“人”是內(nèi)部控制行為的主體，企業(yè)內(nèi)部 5 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯控制失效，經(jīng)營風(fēng)險(xiǎn)、會(huì)計(jì)風(fēng)險(xiǎn)的產(chǎn)生，應(yīng)對(duì)會(huì)計(jì)人員進(jìn)行職業(yè)道德教育，增強(qiáng)會(huì)計(jì)人員自我約束能力；加強(qiáng)對(duì)會(huì)計(jì)人員的業(yè)務(wù)培訓(xùn)，以提高工作能力，減少會(huì)計(jì)業(yè)務(wù)處理的技術(shù)差錯(cuò).(三)改善企業(yè)發(fā)展的外部環(huán)境，企業(yè)負(fù)責(zé)人主要精力耗費(fèi)在企業(yè)之外，搞社會(huì)關(guān)系、拓展企業(yè)外部生存空間，抓市場(chǎng)、跑資金，，這樣，改善民營中小企業(yè)發(fā)展的外部環(huán)境，降低其創(chuàng)業(yè)和發(fā)展成本，努力增加內(nèi)部控制的效益.(四)建立有效的監(jiān)督機(jī)制，且執(zhí)行效果良好，加強(qiáng)對(duì)本企業(yè)內(nèi)部控制的監(jiān)督和評(píng)估，及時(shí)發(fā)現(xiàn)漏洞和隱患，并針對(duì)出現(xiàn)的新問題和新情況及內(nèi)部控制執(zhí)行中的薄弱環(huán)節(jié)，，偏重于技術(shù)上的差錯(cuò)而不注重報(bào)表的真實(shí)性，，法律上尚未明確規(guī)定民營企業(yè)會(huì)計(jì)報(bào)表必須經(jīng)注冊(cè)會(huì)計(jì)師審計(jì)，加之民營企業(yè)財(cái)務(wù)管理混亂、內(nèi)控乏力，通過外部監(jiān)督對(duì)企業(yè)施加壓力，并將這種壓力轉(zhuǎn)化為動(dòng)力，督促企業(yè)實(shí)施內(nèi)部會(huì)計(jì)控制制度，以杜絕企業(yè)內(nèi)控制度形同虛設(shè)的情況發(fā)生.(五)完善企業(yè)的公司治理機(jī)制，、政策和組織實(shí)施程序，與公司治理及公司管 6 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯、私營性質(zhì)，企業(yè)的投資者同時(shí)就是經(jīng)營者，、監(jiān)事會(huì)，但真正的法人治理機(jī)構(gòu)并未到位，往往不設(shè)置內(nèi)控機(jī)構(gòu)或虛設(shè)，On the internal control system in ChinaLi MingMarket ,(22) the internal control system should regulate the main contentIn establishing the socialist market economic system and deepen the process of accounting reform in enterprises to ply with accounting standards should be based on the reality of the units to establish and improve accounting and strengthen their own sets of accounting policies and accounting management control these accounting policies and accounting control system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily accounting policies and conducive to a coherent corporate accounting policies.(A)clearly defined economic and business deal with the division of responsibilities and procedural methodsEnterprise39。s internal organization is the enterprise to plan economic foundation for mand and core problem is that a reasonable division of general economic and business address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual as money remittance document procurement, provides for the procurement managers, please fill out a single planner(or supply department), please review the amount of content and collection units shall ply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement the final clearance by the cashier shall plete Li remittance voucher settlement(cashier open the remittance 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯settlement documents, but also audited by the accounting staff), before and after the deal is subject to division procurement of remittances reimbursement business provides to After purchasing managers reported plete the of goods to transportation acceptance quantity, the quality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouchers for reimbursement.(B)clear division of assets and custody of recordsRequirements as money management Property Management account of correlation personnel, designed to protect the safety integrity of teller may not concurrently in charge of auditing, accounting and ine archiving costs, the registration of credit and debt accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by two or more of the recipients, inspection of the entire process of database security were jointly breakdown of storage materials to the designated persons or a separate audit bookkeeper of money and material 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 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 requirementsMade 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 provided accounting double check details check the balance of the various statements related to digital hence the provisions of the internal audit (D)explicitly provides for the establishment of property inventory system inventoryTo ensure the safety and integrity of production materials, in addition 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 ensure that card accounts are in conformity with or timely processing error 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 or irregular inspections of cash and treasury 關(guān)于企業(yè)內(nèi)部控制制度的思考李明,(22)三．加強(qiáng)內(nèi)部控制制度應(yīng)規(guī)范的主要內(nèi)容． 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)．，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)，規(guī)定要由采購經(jīng)辦人填寫請(qǐng)款單．供應(yīng)計(jì)劃員(或供應(yīng)部門負(fù)責(zé)人)審查請(qǐng)款數(shù)額內(nèi)容及收款單位是否符臺(tái)臺(tái)同和計(jì)劃，會(huì)計(jì)員審核請(qǐng)款單的內(nèi)容并核對(duì)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(huì)計(jì)員審核)，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(huì)計(jì)員審核發(fā)票、賬單及驗(yàn)收憑證， 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，、會(huì)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(duì)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) 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯．現(xiàn)金收付的復(fù)核制物資收發(fā)的復(fù)秤制， 明確規(guī)定保證會(huì)計(jì)憑證和會(huì)計(jì)記錄的完整性和正確性要求要對(duì)各種自制原始憑證在格式、份數(shù)、編號(hào)、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(duì)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(huì)計(jì)核算中規(guī)定的雙線核對(duì)余額明細(xì)核對(duì)、各種報(bào)表相關(guān)數(shù)字核對(duì)． 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(duì)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(duì)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．，會(huì)計(jì)主管人員還要經(jīng)常檢查出納工作． 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯On the status of our internal control amp。 Trade(Academic Edition).2008,6(8)Current Situation of SMEs in China causes of internal control Chinese SMEs do not know of internal controls in placeThe status of internal control in China as China39。s market economy short time, u