【正文】 三 ） 一個(gè)健全的產(chǎn)權(quán)保護(hù)制度，防范市場(chǎng)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(wèn)屬性，并采取定期庫(kù)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。如果有必要，建立風(fēng)險(xiǎn)評(píng)估部門或崗位，負(fù)責(zé)識(shí)別風(fēng)險(xiǎn)，避免和控制。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)。定期的員工培訓(xùn) ,提高其業(yè)務(wù)的質(zhì)量 ,更好的完成任務(wù)著手提高員工績(jī)效評(píng)估 ,積極動(dòng)員工會(huì)工作和創(chuàng)造力 Management information systems, including control of both the content, on the one hand it is necessary to strengthen the electronic information system itself control. With the development of electronic information technology, business use of puters to carry out the operation and management methods, means more and more mon, in addition to the puterized accounting and emerce development, production and management of enterprise storage and transportation and marketing are inseparable from the puter. So we must strengthen the control of electronic information systems. On the other hand, it is necessary to use electronic information technology to establish control systems, reduce and eliminate the impact of internal control are to ensure the effective implementation of internal controls. 管理信息系統(tǒng) ,包括控制兩個(gè)內(nèi)容 ,一方面需要加強(qiáng)電子信息系統(tǒng)本身控制。所以我們必須加強(qiáng)控制的電子信息系統(tǒng)。 (5) establish internal reporting system, to improve their internal auditing system To meet the internal management of the timeliness and relevance, enterprises should establish internal management reporting system, by means of management accounting, which accurately reflects the operating conditions, the timely disclosure of important information relevant. (五 ) 建立內(nèi)部報(bào)告系統(tǒng) ,以提高他們的內(nèi)部審計(jì)系統(tǒng) ,以滿足內(nèi)部管理的及時(shí)性和相關(guān)性 ,企業(yè)應(yīng)當(dāng)建立內(nèi)部管理報(bào)告系統(tǒng) ,通過(guò)管理會(huì)計(jì) ,它準(zhǔn)確地反映了操作條件 ,及時(shí)披露重要信息相關(guān)。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。內(nèi)部審計(jì)工作更加認(rèn)真，健全的內(nèi)部控制系統(tǒng)，提高內(nèi)部控制的效率和可靠性更。 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。 even some Engage in internal control that is of no confidence against their own people, easy to create internal contradictions. In 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 imagined. Current Situation of SMEs in China Causes of Internal Control Internal control concepts behind Internal control system of Chinese enterprises in the planned economic system established and developed, and many panies understanding of internal control 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 control. Some enterprises even the understanding of internal controls remain in the perceptual stage. With 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 situation. A lack of proper evaluation of internal control mechanisms Over the years, the performance of the enterprise managers to profit as the main basis for assessment. Few prehensive survey of its internal controls. Conditions on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not enough. Although 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 strong. weak external oversight Although China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring was not perfect. The main reason, first, the various oversight functions cross, different standards, bined with decentralized management, lack of munication, not formed Youxiao of force。 third accounting firm39。在現(xiàn)行的規(guī)范制度中，基本上沒(méi)有完整的內(nèi)部控制制度。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(zhǎng)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。 我國(guó)中小企業(yè)內(nèi)部控制現(xiàn)狀的成因分析 內(nèi)部控制觀念落后 我國(guó)企業(yè)的內(nèi)部控制制度是在計(jì)劃經(jīng)濟(jì)體制下建立和發(fā)展起來(lái)的，許多企業(yè)對(duì)內(nèi)部控制的 認(rèn)識(shí)還停留在內(nèi)部牽制階段，還有許多人認(rèn)為內(nèi)部控制就是內(nèi)部監(jiān)督，就是一堆手冊(cè)、文件和制度，企業(yè)大多把內(nèi)部成本控制、內(nèi)部資產(chǎn)安全控制等視為內(nèi)部控制．有的企業(yè)甚至對(duì)內(nèi)部控制的認(rèn)識(shí)還停留在感性階段。 缺乏完善的內(nèi)部控制評(píng)價(jià)機(jī)制 長(zhǎng)期以來(lái)，對(duì)企業(yè)管理者業(yè)績(jī)考核以利潤(rùn)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 Enterpris