"Establishing enterprise internal control system is the basic requirement of modern enterprise management system." In May, 2008, the Ministry of Finance and other five ministries and commissions jointly issued "Enterprise internal control norms-basic norms", requiring enterprises established according to People's Republic of China (PRC) Company Law to establish internal control systems. The internal control system of an enterprise is jointly implemented by the board of directors, the board of supervisors, the managers and all employees, so as to ensure the legality and compliance of enterprise management, the safety of assets and the truthfulness and integrity of financial information, improve operating efficiency and promote the enterprise to achieve its development goals. It is necessary to assess the internal environment of the enterprise and establish information and communication control activities to ensure real-time and effective internal supervision of each operation.
Why should we establish an enterprise internal control system? Do self-employed and family-run private enterprises have internal control systems? How do these small companies and small enterprises implement internal control? How do western enterprises establish internal control system?
Dr. Song first showed the students a video of Taiwan Province magician Liu Qian designing coke. As we all know, magic is inherently unreliable. Is it related to internal control? If there is, the internal control link of magic should be the weakest. Whether the magic is broken or not, everything is in the hands of the magician. To make magic work smoothly, sometimes you need the help of parenting. In modern economic society, those self-employed, family-owned small companies and small enterprises do not have a perfect internal control system. The internal control link of their marketing management is usually manifested in company operation, bank deposits and cash cashiers are controlled by the main members of the family, and the internal control authority of small companies and small enterprises is exactly the same as that of magicians.
Obviously, modern enterprise management must establish a perfect internal control system. On the one hand, it is impossible for modern enterprise management to adopt the magician-style management mode of self-employed and family enterprises, and one person monopolizes the power; On the other hand, there are many risks in the organizational structure design and operation network of modern enterprise management. For example: unscientific internal organization design, unclear responsibilities and risks; Collective decision-making joint signing system and incompatible job separation system; Decision-making and implementation system, examination and approval and supervision system; Marketing, inventory and asset preservation systems; The use of human resources and the risk of operating results, corporate culture and social responsibility supervision. In recent years, the Ministry of Finance has successively issued internal control management systems of enterprises such as Internal Accounting Control Standard-Monetary Fund, Internal Accounting Control Standard-Sales and Collection, and Internal Accounting Control Standard-Project. From external political, economic, social and technical aspects to internal risk factors such as customers, manufacturers and competitors in marketing management, the internal control of enterprises is standardized.
An example of enterprise internal control system. Dr. Song said that with the acceleration of global economic development, the internal control of cash receipts and payments by enterprises is becoming more and more important. Because it is impossible for joint-stock enterprises to require all shareholders to participate in the daily operation and management of enterprises; It is inconceivable that a multinational company does not have a set of strict internal control measures. Take the internal control of sales collection and purchase payment as an example: in addition to business practices and contract integrity rules, capital giants have to rely on the internal control system of enterprises to hand over their companies to professional managers. It is also impossible for capitalists (shareholders) to send accountants and cashiers to collect and pay money everywhere; So, how do western companies "return to the warehouse"? Among them, the payment voucher system (accounts payable) can come in handy in the internal control of cash payment in enterprises.
Payment voucher system is a way for western enterprises to strictly control cash expenditure. Enterprises need to go through strict audit procedures when obtaining assets or services such as commodities. 1. Expenditure items must go through proper approval procedures or have specific vouchers. 2. Receiving assets and accepting labor services must be checked and accepted. 3. The price calculation and payment terms of relevant vouchers must be verified. All the money exceeding the cash payment limit should be paid by check. When economic business occurs, it is required to register the payable vouchers and the "checkerboard" subsidiary ledger of bank deposits at the same time, and the amounts and figures in the vertical and horizontal columns of the two accounts are accurate. In western accounting, the bank statements of sales receipts and purchase payments are often more important than other accounting statements.
As far as the internal control system of enterprises is concerned, the practices of Chinese and western enterprises are different. At present, the government designs a complete internal control management system for enterprises, and requires enterprises to implement it in accordance with normative documents; Western enterprises consciously design, establish and implement internal control management system according to their own management characteristics. In addition, there are many internal control systems in western enterprises, such as: mandatory leave system for employees, return visit system for dismissed employees, lifelong employment system for employees and so on. The purpose of enterprise internal control system is to safeguard the interests of the company and serve the management of the company. Some people laughed and said: Germans in Europe are rigid, thus achieving the title of "German Seiko, German Supervisor".