【正文】 缺乏完善的內(nèi)部控制評(píng)價(jià)機(jī)制 長期以來，對(duì)企業(yè)管理者業(yè)績考核以利潤為主要依據(jù)．很少對(duì)其內(nèi)部控制綜 On the internal control system in China Li Ming Market , (22) 3. Strengthen the internal control system should regulate the main content In 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 system. Of 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 methods. Also conducive to a coherent corporate accounting policies. (A) clearly defined economic and business deal with the division of responsibilities and procedural methods Enterprise39。同時(shí)由于內(nèi)部控制不 能直接產(chǎn)生經(jīng)濟(jì)效益，間接效益也需要較長的周期才能看出，而且需要多設(shè)置人員崗位，需要制定大量的規(guī)章制度，需要增加辦事環(huán)節(jié)和程序，因而多數(shù)企業(yè)認(rèn)為加強(qiáng)內(nèi)部控制，束縛了自己的手腳，影響辦事效率；甚至有的 認(rèn)為搞內(nèi)部控制就是對(duì)自己人的不信任，容易制造內(nèi)部矛盾等。 third accounting firm39。 Trade (Academic Edition).2021,6 (8) 2 Current Situation of SMEs in China causes of internal control Chinese SMEs do not know of internal controls in place The status of internal control in China as China39。企業(yè)內(nèi)部審計(jì)應(yīng)保持相對(duì)的獨(dú)立性，應(yīng)獨(dú)立于其他管理部門，最好由董事會(huì)或董事會(huì)的領(lǐng)導(dǎo)下。所以我們必須加強(qiáng)控制的電子信息系統(tǒng)。因此 ,如何充分調(diào)動(dòng)積極性的企業(yè)人力資源、主動(dòng)性和創(chuàng)造性 ,發(fā)揮人力資源的潛能 ,已成為企業(yè)管理的核心任務(wù)。 (C) a sound property protection system to guard against market risks （ 三 ） 一個(gè)健全的產(chǎn)權(quán)保護(hù)制度，防范市場風(fēng)險(xiǎn) Strictly enforce the protection of property control, restrict unauthorized personnel direct access to property, and to take regular inventories, it is checking accounts, records protection, property insurance, records and other monitoring measures to ensure that all property of integrity. Strictly enforce the protection of property control, restrict unauthorized personnel direct access to property, and to take regular inventories, it is checking accounts, records protection, property insurance, records and other monitoring measures to ensure that all property of integrity. 嚴(yán)格執(zhí)行財(cái)產(chǎn)保護(hù)控制，限制未經(jīng)授權(quán)的人員直接訪問屬性，并采取定期庫存，這是支票帳戶，記錄保護(hù)，財(cái)產(chǎn)保險(xiǎn)，記錄和其他監(jiān)控措施確保完整性。明確的會(huì)計(jì)憑證，會(huì)計(jì)和會(huì)計(jì)程序和方法，財(cái)務(wù)會(huì)計(jì)報(bào)告遵循的會(huì)計(jì)原則下的會(huì)計(jì)制度，會(huì)計(jì)真正實(shí)現(xiàn)國家宏觀調(diào)控和管理信息的內(nèi)部管理，外部各方公司了解他們的財(cái)務(wù)狀況，提供信息和操作的結(jié)果提供客觀信息。 (B) according to finanal accounting standards, the full implementation of the budget management （ 二 ） 根據(jù)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則，預(yù)算管理的全面實(shí)施 Enterprises must be based on the accounting law and the national unified accounting system and other regulations, the development of the enterprise for the accounting procedures, the accounting staff positions accountability, the establishment of strict accounting control systems. In the implementation of a national unity subjects on the basis of accounting, corporate management should be based on need, unified set Details subjects, the Group of panies need more unity subordinate pany39。 Powers delegated by means of internal control departments dealing with economic or business staff of the authority control. Authorized the approval of their general mandate and can be divided into special mandate. The socalled general mandate is to handle routine business of power, conditions and obligations of the provisions of general mandate of a longer time while the special authorization for an exception to the business of power, conditions and obligations of the provisions, the general aging of its shorter. Regardless of what kind of powers delegated by using methods, enterprises must establish authority approval system, a clear mandate approved by the functional departments of the authority, procedures, responsibilities, internal management at all levels must be empowered to exercise the corresponding powers within the framework of handling personnel Must also be authorized within the scope of economic operations, ensure that enterprises clearly define the roles, and scientific management. 以內(nèi)部控制部門處理的權(quán)力控制經(jīng)濟(jì)或業(yè)務(wù)人員意味著授予的權(quán)力。在管理機(jī)構(gòu)的設(shè)置，建立和完善的內(nèi)部組織結(jié)構(gòu)，特征線的科學(xué)和合理有效的企業(yè)，建立各部門、崗位和部門和崗位責(zé)任制的建立，明確責(zé)任，建立和完善不相容的工作分離內(nèi)部約束系統(tǒng)。 (D) international audit exist in name only （四 ） 國際審計(jì)形同虛設(shè) Internal audit as an internal control to control itself should be a third party39。如果傳統(tǒng)的單一的印度（票）負(fù)責(zé)制，在拘留證制度和會(huì)計(jì)人員的 “內(nèi)部審核 ”的原則劃分使用重要的空白，所以是不的原始憑證的合理、有效的會(huì)計(jì)支持文件中特納哈缺乏現(xiàn)實(shí)的實(shí)施；會(huì)計(jì)人工制造的事實(shí)上，會(huì)計(jì)信息失真，集上海張的成本，擠壓不分青紅皂白亂分享，隱瞞或虛假的收入和利潤；資產(chǎn)不清楚，它不是債務(wù)，等等。然而，目前的情況，大多數(shù)國有企業(yè)改制，雖然企業(yè)的公司治理結(jié)構(gòu)，正式成立，但由于產(chǎn)權(quán)不清晰，投資者缺乏，沒有形成有效的內(nèi)部權(quán)力的制衡機(jī)制，再加上固有的內(nèi)部控制的局限性，導(dǎo)致內(nèi)部控制弱化強(qiáng)度，任意增加的經(jīng)濟(jì)業(yè)務(wù)，監(jiān)督，失敗。 (D) to ensure that corporate profit maximization （四 ） 確保企業(yè)的利潤最大化 And improve the internal control, so that enterprises in all aspects of live and do business in an orderly manner, reducing the cost of unnecessary spending, and promote the effective management of enterprises, in order to achieve greater corporate profitability goals. 完善的內(nèi)部控制，使企業(yè)在生存和有條不紊地做業(yè)務(wù)的各個(gè)方面，減少不必要的成本支出，促進(jìn)企業(yè)的有效管理，以實(shí)現(xiàn)更大的企業(yè)盈利目標(biāo)。 First, the internal control in practical worktobusiness production and business activities and external socioeconomic activities will bring about farreaching impact, produced good results. 首先，在對(duì)企業(yè)的生產(chǎn)經(jīng)營活動(dòng)和外部社會(huì)經(jīng)濟(jì)活動(dòng)的實(shí)際工作的內(nèi)部控制帶來了深遠(yuǎn)的影響，產(chǎn)生了良好的結(jié)果。只有按照自己的實(shí)際情況，開發(fā)出滿足內(nèi)部管理控制系統(tǒng)的需求，并嚴(yán)格遵照?qǐng)?zhí)行能夠持續(xù)，穩(wěn)定和健康的發(fā)展。 The socalled internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decisionmaking, information and transfer and selfexamination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production an