【正文】 d 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(guò)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(gòu)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(gòu)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(kāi)出匯款結(jié)算憑證，還要通過(guò)會(huì)計(jì)員審核)，則規(guī)定要經(jīng)過(guò)采購(gòu)經(jīng)辦人填寫報(bào)賬單．貨物提運(yùn)人員提貨．倉(cāng)庫(kù)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(kù)的全過(guò)程共同負(fù)責(zé)．倉(cāng)庫(kù)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(kāi)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(kù)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, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even more is the lack of a recognized standard the current specification system, basically a plete internal control business managers on internal control there are many misconceptions, if any, that internal control is the separation of inpatible accounting positions, some of that internal control is the reimbursement provisions, and some think that is the internal discipline of internal control requirements, etc..At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to see a longer cycle, but also provide more staff positions, the need for a large number of rules and regulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency。even someEngage in internal control that is of no confidence against their own people, easy to create internal addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be Current Situation of SMEs in China Causes of Internal Control Internal control concepts behindInternal control system of Chinese enterprises in the planned economic system established and developed, and many panies understanding of internal control 安徽工業(yè)大學(xué)畢業(yè)設(shè)計(jì)外文翻譯within the constraints also remain in the stage, many people believe that internal control is the internal supervision, is a pile of manuals, documents and system, enterprises are the internal cost control, internal assets, as internal control and security enterprises even the understanding of internal controls remain in the perceptual the further development of socialist market economy, the original contents of the internal control system and method can not meet the development requirements of the new A lack of proper evaluation of internal control mechanismsOver the years, the performance of the enterprise managers to profit as the main basis for prehensive survey of its internal on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not the Commission recently asked on a small number of the enterprises, the National Audit Office also as an element of the test, but only general requirements, there is no rigorous evaluation system and control mechanism, binding is not weak external oversightAlthough China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring was not main reason, first, the various oversight funct