【正文】 制，、政策和組織實施程序，、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)，內(nèi)部控制的內(nèi)涵也較窄.On the internal control system in ChinaLi MingMarket , (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。 Trade (Academic Edition).2008,6 (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，基本上沒有完整的內(nèi)部控制制度。同時由于內(nèi)部控制不能直接產(chǎn)生經(jīng)濟效益，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)部控制就是對自己人的不信任，容易制造內(nèi)部矛盾等。 我國中小企業(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企業(yè)的內(nèi)部控制制度是在計劃經(jīng)濟體制下建立和發(fā)展起來的，許多企業(yè)對內(nèi)部控制的認(rèn)識還停留在內(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、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)甚至對內(nèi)部控制的認(rèn)識還停留在感性階段。 缺乏完善的內(nèi)部控制評價機制長期以來，對企業(yè)管理者業(yè)績考核以利潤為主要依據(jù)．很少對其內(nèi)部控制綜合考察。雖然近來證監(jiān)會對少部分企業(yè)有所要求，國家審計署也作為測試的一項內(nèi)容，但這只是籠統(tǒng)的要求，沒有嚴(yán)格的評價體系和制約機制，約束性不強。其主要原因，一是各種監(jiān)督的功能交叉、標(biāo)準(zhǔn)不一，加之分散管理、缺乏溝通，未能形成有效的合力；二是有的監(jiān)督?jīng)]有按照設(shè)定的目標(biāo)進行，有的甚至以平衡預(yù)算和創(chuàng)收為目的，再加上個別黑幕交易。大家加油啊17 / 17