【正文】 nstitutions 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)為加強內(nèi)部控制，會影響組織內(nèi)部成員的不信任感，而不是由內(nèi)部財務(wù)管理管出來的；認(rèn)為市場才是最重要的，，主要取決于兩點：一是財務(wù)信息是否決定著企業(yè)的決策；，轉(zhuǎn)變其對內(nèi)部控制的態(tài)度，強化內(nèi)部控制意識，提高內(nèi)部控制理念，將控制制度融人企業(yè)管理之中，才能促進企業(yè)管理的科學(xué)化進程和持續(xù)發(fā)展，從而有效建立和實施內(nèi)部控制.(二)，民營中小企業(yè)財會人員的思想教育、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會工作崗位，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)運作過程中形成的相互影響、相互制約的一種動態(tài)機制，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)計外文翻譯控制失效，經(jīng)營風(fēng)險、會計風(fēng)險的產(chǎn)生，應(yīng)對會計人員進行職業(yè)道德教育，增強會計人員自我約束能力；加強對會計人員的業(yè)務(wù)培訓(xùn)，以提高工作能力，減少會計業(yè)務(wù)處理的技術(shù)差錯.(三)改善企業(yè)發(fā)展的外部環(huán)境，企業(yè)負(fù)責(zé)人主要精力耗費在企業(yè)之外，搞社會關(guān)系、拓展企業(yè)外部生存空間，抓市場、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)督機制，且執(zhí)行效果良好，加強對本企業(yè)內(nèi)部控制的監(jiān)督和評估，及時發(fā)現(xiàn)漏洞和隱患，并針對出現(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)上的差錯而不注重報表的真實性，，法律上尚未明確規(guī)定民營企業(yè)會計報表必須經(jīng)注冊會計師審計，加之民營企業(yè)財務(wù)管理混亂、內(nèi)控乏力，通過外部監(jiān)督對企業(yè)施加壓力，并將這種壓力轉(zhuǎn)化為動力，督促企業(yè)實施內(nèi)部會計控制制度，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)的公司治理機制，、政策和組織實施程序，與公司治理及公司管 6 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯、私營性質(zhì)，企業(yè)的投資者同時就是經(jīng)營者，、監(jiān)事會，但真正的法人治理機構(gòu)并未到位，往往不設(shè)置內(nèi)控機構(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)部組織機構(gòu)是企業(yè)經(jīng)濟活動進行計劃．指揮和控制的組織基礎(chǔ)．，或者在全過程的某幾個重要環(huán)節(jié)都規(guī)定要由兩個部門或兩個以上部門、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)辦人填寫請款單．供應(yīng)計劃員(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劃，會計員審核請款單的內(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，還要通過會計員審核)，則規(guī)定要經(jīng)過采購經(jīng)辦人填寫報賬單．貨物提運人員提貨．倉庫保管員驗收數(shù)量，檢查員驗收質(zhì)量以及會計員審核發(fā)