The enterprise internal control system is produced to meet the needs of production and management, and it is an important part of the modern enterprise internal management system. As an important means of enterprise management, establishing and perfecting enterprise internal control system is the key to deepening enterprise reform and establishing modern enterprise system. Under the condition of market economy, enterprise internal control should not only follow the traditional internal control principles, but also study new internal control theories and methods.
First, the connotation of enterprise internal control
As a means of self-regulation and restraint in enterprise management activities, internal control has experienced three stages from formation to perfection: the adoption of internal restraint, the establishment of restraint mechanism and the formation of control system. The functions of internal control include not only the methods for enterprise managers to authorize and guide business activities such as procurement, sales and production, but also the procedures and steps for accounting, reviewing and analyzing various information and reports, as well as the rules and regulations formulated and established for overall planning, control and evaluation of enterprise business activities. Therefore, internal control runs through all aspects of business activities. As long as there are business activities, corresponding internal control is needed.
The purpose of establishing internal control system for enterprises is to ensure the normal operation of their economic activities, protect the safe, complete and effective use of their assets, improve the correctness and reliability of economic accounting, promote and assess the implementation of various principles and policies of enterprises, evaluate their economic benefits and improve their management level. At present, the construction and theory of enterprise internal control system in China are relatively backward, which makes the study of enterprise internal control theory and practice one of the most urgent topics.
Second, the status of internal control of enterprises in China
With the continuous improvement of the socialist market economy, Chinese enterprises are also growing, but a considerable number of enterprises have weak internal control due to imperfect management system, unreasonable institutional setup, low quality of personnel and other reasons, which has become a bottleneck factor restricting the development of enterprises.
1, the internal control awareness of enterprises is weak.
Because internal control cannot directly produce economic value, indirect benefits need a long period to see, and more personnel positions need to be set up. A large number of rules and regulations need to be formulated, and work links and procedures need to be increased. Therefore, most enterprises focus on production and marketing. Some people think that strengthening internal control will bind hands and feet and affect work efficiency; What's more, I think that internal control is distrust of one's own people, which is easy to produce internal contradictions and so on.
2. The overall quality of employees is relatively low.
On the one hand, many enterprises in China lack accounting talents with comprehensive knowledge and high quality. The first choice for general undergraduate accounting graduates is large enterprises in developed cities, followed by universities and administrative institutions. The number of accounting talents who really flow to SMEs is very limited. On the other hand, the phenomenon that accountants work without a license is serious. Some enterprises simply do not meet the requirements of the Accounting Law for the qualification management of accountants, and can only hire people without accounting certificates to engage in accounting work.
3. The internal control system is not perfect.
For example, the internal post responsibility system is not perfect, the internal authorization is not sufficient, the division of responsibilities is not clear, the function of financial control cannot be fully exerted, and some enterprises' internal control procedures are unreasonable, the control focus is not clear, the management loopholes are relatively large, and the role of internal control cannot be effectively exerted.
4. The computerization of internal control is not high.
With the application of computer in accounting field, accounting computerization, as a new accounting and management method, has developed rapidly. After the establishment of computerized accounting system in many enterprises, great changes have taken place in the accounting business processing procedures and working groups, which have brought many unprecedented changes to the internal control of enterprises, and some new features have also appeared in the internal control of accounting. However, computerized internal control also increases the risk of continuous errors in accounting information processing. In the manual accounting system, it is extremely unlikely that accountants will make the same mistake repeatedly or that several people will make mistakes at the same time, while in the computerized accounting system, as long as one link makes mistakes. It will cause a series of errors in other links, especially when the software program is wrong or tampered with maliciously, the system will handle all accounting business wrongly, and the consequences are very serious.
Third, improve the principle of enterprise internal control.
1, the reliability of accounting information quality
Reliable accounting information must be authentic, verifiable, timely and objective. Accounting information is one of the important bases for decision makers. Therefore, the most basic quality feature of accounting information is decision usefulness. The quality of accounting information is related to decision-making and its consequences, and it has the ability to influence decision-making, which requires that accounting information must be true and useful.
2, the accounting system design must comply with the provisions of national laws, regulations and policies.
The design of enterprise internal accounting system must be based on the financial laws and regulations promulgated by the state and local governments, and its content should be coordinated with accounting law, enterprise accounting standards, enterprise accounting system and basic accounting work norms.
3. The design of accounting system should be convenient for strengthening supervision.
Pay attention to the establishment and improvement of internal accounting control system. Theoretically, if a complete economic business is supervised and audited by more than two mutually restrictive links, the probability of errors and fraud is very low.
4. Revise and improve the internal control system in time.
Enterprises should revise the corresponding internal control system in time and establish a new internal control system according to the changes of the situation and problems (such as computerized management).
Fourth, measures to improve internal control of enterprises
1, to increase business operators' understanding of accounting internal control.
This is the premise of effective implementation of accounting internal control. Enterprise managers should fully realize the important role of accounting internal control in protecting the safety of enterprise assets, thoroughly preventing fraud and fraud, and achieving enterprise economic goals, and take effective measures to strengthen the construction of accounting internal control with a positive attitude. At the same time, we should take the lead in implementing internal accounting control, ensure the effective implementation of internal accounting control, ensure the implementation of relevant laws and regulations, support the work of accounting personnel, and ensure that accounting and related personnel exercise their functions and powers according to law.
2. Continuously improve the internal accounting control mechanism.
In order to ensure the effectiveness of the implementation of internal accounting control, we should pay attention to improving the internal accounting control mechanism, that is, we must abide by the principles of clear responsibilities, mutual restraint and mutual supervision and the requirements of the internal control system of enterprises. First of all, the system construction should break through the traditional concept and aim at risk prevention and control and efficiency improvement to the maximum extent without violating laws and regulations. Prudence principle is one of the basic principles that accounting Wang Zuozhong should adhere to, but prudence does not mean conservatism or complacency. Instead, we should work closely with business departments under the premise of not violating laws and regulations, and dare to break new ones from the perspective of facilitating business development, preventing risks and improving efficiency. Secondly. Establish the evaluation system of internal accounting control system. If there is no assessment and rewards and punishments for the operation of the internal system, it is impossible to ensure the implementation and operation of the system. Therefore, only by comparing the organizations of the internal control system vertically and horizontally can we objectively and fairly assess, reward or punish them. Only in this way can we encourage and spur the relevant departments and employees who implement the internal control system to do the internal control work dutifully.
3. Improve the overall quality of accounting personnel.
This is an important guarantee for the effective implementation of internal accounting control. Accountants have dual identities and play a key role in internal control. On the one hand, various control measures within the unit should be implemented through the daily work of accounting personnel; On the other hand, accountants are responsible for supervising the implementation of accounting control norms of operators and other personnel involved in business activities. The role of accountants is related to the success or failure of the implementation of internal control system. By establishing a good human resources policy to train employees and improve the quality of employees in enterprises, it is of great help to better implement internal control. At the same time, in order to make accounting supervision in place, the management system of accounting personnel should be reformed. For example, the implementation of the accounting system appointed by superiors is very beneficial to give full play to the accounting supervision function.
4. Accelerate the construction of computerized accounting.
Computerization of accounting is the inevitable trend of modern accounting development. Therefore, we must speed up the construction of computerized accounting, strengthen the internal control of accounting and guard against computer risks. In practical work, it is necessary to use computers to check various accounting businesses, establish an advanced accounting internal control information system, and use modern means to sort out and analyze accounting data. In the development of application software, risk control and prevention functions such as restriction and supervision should be integrated into the design of accounting business processing flow, so that operators can only enter the system to handle accounting business according to their responsibilities and limits. In order to prevent technical risks and computer crimes, it should be made clear that the management and maintenance personnel of computerized systems should not concurrently serve as cashiers and accountants, and no one should use tools and software to directly operate the database. Programmers should also use encryption technology to process the database, allocate personnel in strict accordance with the design requirements of computerized accounting system, improve data input, and modify the internal control system of audit to ensure that the processing flow of system design remains unchanged.
In a word, strengthening internal accounting control and perfecting the construction of enterprise internal control system are the needs of further deepening economic system reform under the condition of market economy, and are the necessary guarantee to enhance the competitive strength of enterprises and improve their economic benefits. Only when all employees of the enterprise, Qi Xin, work together, support and encourage each other can the internal control of the enterprise play its due role.