【正文】 ated persons or a separate 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 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,(22)三．加強內(nèi)部控制制度應(yīng)規(guī)范的主要內(nèi)容．也有利于企業(yè)會計政策的前后連貫.1 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(jìn)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)票、賬單及驗收憑證，編制轉(zhuǎn)賬憑證報銷.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，、會計檔案保管和收人費用、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)金時必須由兩人以上，對領(lǐng)款、點驗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)動工作時，．現(xiàn)金收付的復(fù)核制物資收發(fā)的復(fù)秤制，復(fù)點制等也都是防錯防弊的內(nèi)部控制制度.3 明確規(guī)定保證會計憑證和會計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．還有會計核算中規(guī)定的雙線核對余額明細(xì)核對、各種報表相關(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)定建立財產(chǎn)清查盤點制度為了保證則產(chǎn)物資的安全和完整，除規(guī)定物資保管員對每項物資進(jìn)行收付后都要實行永續(xù)盤存辦法核對庫存賬實外，還要規(guī)定財產(chǎn)物資的局部清查和全面清查制度．，會計主管人員還要經(jīng)常檢查出納工作．定期或不定期檢查庫存現(xiàn)金及金庫管理情況.On the status of our internal control thinking.Tan Yi.Economic amp。 (C) improve the external environment for enterprise development, improve the internal control inputs. As the external environment for SME Development of the poor, the main energyconsuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control issues. Enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. Through followup entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the firm. Changing functions of government departments to improve the SME Development of the external environment, reduce the business and development co