Enterprise internal control refers to the ways, measures and procedures with control function that enterprises restrict and contact each other through internal division of labor in order to protect the safety and integrity of their economic resources, prevent management loopholes and ensure the authenticity and reliability of accounting information. The fundamental purpose of internal control is to strengthen enterprise management and improve economic benefits; Its foundation is the division of labor within the enterprise; Its core is a series of methods, measures and procedures with control functions. It is a control mechanism widely used by modern enterprises and institutions in managing economic activities. However, from the current reality, the internal control problems of many small and medium-sized enterprises are very prominent, which further affects the economic benefits of small and medium-sized enterprises and hinders their development.
I. Organizational structure of small and medium-sized enterprises Generally speaking, small and medium-sized enterprises refer to enterprises with less assets, fewer personnel and relatively small management scope. The organizational structure of such enterprises mostly adopts linear system or linear function system. For small enterprises with simple and stable business activities, the linear structure is generally used for vertical management, and there is no special functional structure, which is the simplest centralized management. For medium-sized enterprises, linear functional structure is generally adopted for management. Based on the linear system, the corresponding functional departments are set up under the leadership of the factory director (manager), and the unified command of the factory director (manager) is combined with the staff and guidance of the functional departments to realize professional management. This can not only ensure unified leadership, but also give full play to the guiding role of functional departments, make up for the lack of professional management knowledge and ability of leaders, and assist leaders in making decisions.
Second, the status of internal control of SMEs analysis
1. The internal control system is not perfect. At present, the internal control system of most enterprises is not comprehensive enough, which does not cover all departments and personnel, and does not penetrate into all business fields and business links of enterprises, which makes the accounting work of small and medium-sized enterprises chaotic and untrue, resulting in extremely serious distortion of accounting information. For example, many enterprises have not established the conventional bill management system, the custody and use system of important blank vouchers, and the "internal containment" principle of accounting personnel's division of labor. Even some small enterprises do not have a formal accounting department, and accounting, cashier, audit and other affairs are handled by one person. It is illegal to obtain or fill in the original vouchers, and the accounting vouchers, registration books, accounting statements and a series of accounting analysis compiled on this basis are meaningless. Some enterprises artificially fabricate accounting data, set up "small coffers", spread costs indiscriminately, conceal income, falsely report profits and maliciously evade taxes. These are closely related to the imperfect internal control system of enterprises. The main reasons are: first, it is related to the organizational structure; Second, it is related to the system; Third, it is related to the person in charge of the unit. Lack of effective coordination and containment between departments often leads to disjointed management and full of loopholes, which gives people an opportunity.
2. Lack of effective supervision mechanism In order to strengthen supervision, China has formed an external supervision system for enterprises, including government supervision and social supervision. However, the supervision effect of such a huge supervision system on SMEs is not satisfactory. Although some enterprises have internal audit, they can't give full play to their role. Business managers, accountants and even leading cadres of some enterprises take advantage of poor supervision, accept a large number of bribes, embezzle public funds wantonly, and illegally occupy enterprise funds by using fake invoices.
3. One-sided understanding of the internal control system. The internal control system is a dynamic mechanism of mutual influence and restriction formed by various business departments or personnel in the course of business operation. It is the general name of various methods, measures and procedures with control function. It is by no means equal to rules and regulations, nor is it equal to internal management, nor is it an organizational plan. The premise of internal control is effectiveness, and the key is managers and employees as the main body of internal control system. Because the managers and employees of some small and medium-sized enterprises have some misunderstandings about the internal control system, enterprises do not realize the important role of the internal control system, which leads to the management confusion of enterprises.
4. The quality of participants in the internal control system is low. In recent years, the ideological education and professional training of accounting personnel in small and medium-sized enterprises have failed to keep up. Some people who do not have professional qualifications have mixed into the accounting team, with poor ideological quality and little knowledge of business. Even the normal accounting business can not be handled well, let alone the application of internal control system. Some enterprise leaders know nothing about accounting system and accounting standards, but they are arbitrary, which will inevitably cause irreparable losses to enterprises and make it difficult for enterprises with tight funds to continue.
5. Weakening of internal audit function Internal audit is an important part of enterprise internal control system. According to the survey, a large number of small and medium-sized enterprises have not set up internal audit institutions. Even enterprises with internal audit institutions have seriously weakened their functions and cannot correctly evaluate financial accounting information and the performance of management departments at all levels. As a result, management departments at all levels are more fearless and take the opportunity to take advantage of internal control. In addition, the function of internal audit institutions depends to a great extent on the subjective will of the highest level of enterprises.
Third, the solution to the internal control problem of small and medium-sized enterprises In China, there are a large number of small and medium-sized enterprises with different scales and operating characteristics. It is very important to establish a complete, scientific and effective internal control system. Enterprises can form a vertical and horizontal division of labor, coordination, restriction and supervision mechanism according to the actual situation and their own organizational structure. This will inevitably plug loopholes, strengthen management, reduce violations of law and discipline, prevent corruption, theft and all kinds of fraud, and will inevitably lead enterprises to a sustainable and efficient development path.
1. Establish and improve the internal control system
(1) Establishing an organizational planning control mechanism Some interrelated functions cannot be concentrated on one person. The responsibilities and authorities of various organizations must be authorized, and the functions and powers within the scope of authorization must be free from external interference. Each economic business must go through different departments and ensure mutual inspection between relevant departments. In the inspection of every economic business, the inspector should not belong to the inspected, so as to ensure that the problems detected can be solved quickly.
(2) The establishment of authorization examination and approval system should control the authority of internal departments or personnel to handle economic business. When dealing with economic business, an employee of the unit must be authorized and approved, otherwise it cannot be carried out.
(3) The budget prepared by an enterprise under budget control must reflect its management objectives and clearly define its responsibilities and rights. In budget implementation, it should be allowed to adjust the budget after authorization to make the budget more realistic, and feedback the budget implementation in time or regularly.
(4) Physical control: First, strictly control the contact with physical assets, such as limiting the contact with cash and inventory to reduce asset losses; The second is to conduct regular property inspections to ensure that the accounts are consistent with the facts.
Small and medium-sized enterprises can arrange special departments and personnel to carry out internal control supervision and evaluation, make suggestions, urge all aspects of internal control to continuously improve control, enhance the consciousness of standardizing internal control system and effectively implementing the system, and enable enterprise cadres and workers to actively participate in the construction of internal control system.
2. Design principles of internal control system
(1) policy principles. The design of internal control system of small and medium-sized enterprises must first abide by and strictly implement the relevant national laws and regulations and the unified national accounting system, and then design according to the characteristics of enterprises and the requirements of financial management.
(2) the principle of effectiveness. The purpose of designing internal control system is to standardize management behavior and ensure the realization of enterprise goals. The design of internal control system must be based on "effectiveness", and the internal control links should not be too long and interlocking as far as possible to make people operate effectively; It must be conducive to control and inspection, have the means and ways to understand the implementation of the control system, and constantly improve according to the needs of implementation and management, so as to ensure that the internal control system is more suitable for management needs and improve the quality and effect of work.
(3) Principle of separation of account, finance and material From the main problems of internal control of small and medium-sized enterprises at present, strictly implementing the principle of separation of account, finance and material is the most important thing in the design of internal control system. Any economic business should be handled in accordance with the established procedures and formalities, and many people should be responsible for it. Efforts should be made to overcome the confusion in the management of monetary funds, property materials and related account books and prevent the loss of enterprise assets. Especially the cash and bank deposit business of an enterprise, at the end of each day, the total income, total expenditure and total balance of that day should be calculated in time, and the journal should be registered one by one every day; At the end of the month, the journal balance must be reconciled with the related general ledger balance for monthly settlement. At the same time, make regular or irregular inventory of property and materials, reflect the book number and actual number at any time, and ensure that the accounts are consistent. This can prevent corruption and theft and ensure the safety of enterprise property.
3. Combining responsibilities and rights, the management departments and personnel at all levels of the enterprise that implement the accountability system must clarify their respective responsibilities and establish a system of accountability. Financial indicators can be implemented to units and individuals (indicators of linear organizational structure can be directly implemented to individuals), and the person in charge of financial management can be given corresponding management authority, and the performance of duties will be assessed at the end of the year, and material and spiritual rewards or penalties will be given according to the assessment results. There must be an accountability process for those who fail to perform their duties.
4. Before the establishment of employee training mechanism, it has been mentioned that the overall quality of employees in small and medium-sized enterprises is low, and the scientific internal control system is closely related to the quality of employees. Therefore, enterprises should establish a practical employee training mechanism in combination with reality. Through training, employees will be more responsible for their work, understand the importance of work, develop good work habits, and gradually improve their ideological quality and professional quality. Let employees realize that the internal control system is not a personal matter, but a collective behavior of employees, so as to improve the overall quality of employees.
5. Strengthening internal audit control Internal audit institutions should be directly responsible to the top leadership of enterprises and maintain relative independence. The enterprise evaluates the financial activities and management activities of all levels of management through the internal audit system, including the implementation of enterprise management policies, the authenticity and reliability of enterprise financial accounting information, the performance of duties of managers at all levels, and the coordination of internal control links. Members of internal audit institutions should be directly employed by the highest level of enterprises, so that employees with strong professional ability, high ideological quality, dare to tell the truth and insist on fairness can engage in internal audit work.
6. The person in charge of the enterprise must attach great importance to the internal control system and consciously accept supervision. In fact, the person in charge of the enterprise plays a very important role in the smooth implementation of a strict internal control system. Without the great attention of enterprise leaders, even the best control system is weak and a mere formality. Many business leaders do not attach importance to the internal control system. The fundamental reason is that strict internal control system not only controls ordinary employees, but also controls business leaders. The leaders of some small and medium-sized enterprises are used to being responsible by one person, but not to being restricted, especially in terms of funds, which sets obstacles for the implementation of internal control system. Enterprise leaders must consciously accept the constraints of the internal control system and strive to make the internal control system play a role in the enterprise at any time.
The newly revised Accounting Law clearly stipulates that the person in charge of the unit must be responsible for the authenticity and integrity of the accounting work and accounting data of the unit; Must sign and seal the financial accounting report submitted to the outside world and bear corresponding legal responsibilities; We must ensure that accounting institutions and accounting personnel perform their duties according to law; Illegal acts in unit accounting, in addition to the legal responsibility of the relevant personnel, but also the responsibility of the person in charge of the unit. These provisions of the Accounting Law objectively bound the person in charge of the unit. In view of this, first of all, the person in charge of the unit has the responsibility and obligation to ensure the establishment and improvement of the internal accounting supervision system and play its role; Secondly, while attaching importance to the internal accounting supervision system, the person in charge of the enterprise should support and ensure that accounting institutions and accountants perform their duties according to law, support accountants, help them solve various difficulties and problems encountered in performing their duties, and create a good environment for accountants to implement effective supervision within the unit; Thirdly, the person in charge of the unit should set an example and take the lead in implementing the system, and must not interfere with or hinder accounting institutions and accounting personnel from performing their duties according to law, and must not incite, instigate or force accounting institutions and their personnel to handle accounting matters illegally.
Four. Concluding remarks
The internal control of small and medium-sized enterprises is complex and diverse, no matter which organizational structure has its advantages and disadvantages. Only by adopting flexible methods and designing appropriate internal control system according to different situations and problems of enterprises can we play its due role and make small and medium-sized enterprises develop healthily and rapidly.