【正文】 xternal environment, reduce the business and development costs, limited resources make it possible to achieve the internal control of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control.(D)establish an effective monitoring mechanism to ensure the effective implementation of the internal control ensure effective internal control system was implemented, and performs well, it must be should set up internal audit body or an internal control selfassessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the , these monitoring systems on the private monitoring results are not satisfactory for SMEs, China39。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(jì)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(jì)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， 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，規(guī) 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯．現(xiàn)金收付的復(fù)核制物資收發(fā)的復(fù)秤制， 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． 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． 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯On the status of our internal control amp。s market economy short time, unde