2. Comprehensive Principle The so-called comprehensive control principle refers to the strict control of all economic matters that should be controlled, especially those with fixed risks, by designing corresponding internal control systems. The so-called fixed risk is also called primary risk, that is, in the absence of internal control system, economic matters themselves objectively have the possibility of errors and disadvantages. If it is not controlled, it will lead to the fixed risk becoming a false reality. In order to prevent graft, ensure the normal operation of economic management, ensure the safety and integrity of assets and the reliability of economic information, all fixed economic matters should be controlled by designing corresponding internal control systems, which is one of the basic principles for establishing and designing internal control systems. 3. The principle of mutual restraint The principle of mutual restraint refers to the principle that incompatible responsibilities involved in dealing with economic matters with fixed risks should be strictly separated, and one person or department should not be allowed to act arbitrarily, but should implement mutual supervision. The so-called incompatible positions refer to two or more positions involved in handling financial affairs, financial revenue and expenditure and other economic matters or accounting treatment. If a person or a department is arbitrary, it is easy to make mistakes and cover them up. Incompatible positions involved in all economic matters with fixed risks, if not separated and decided by one person or one department at will, mean that there is no control. Without mutual restraint, there will be no scientific and strict internal control, and all control objectives will be difficult to implement. Therefore, the principle of mutual restraint is the core principle to be followed in establishing and designing the internal control system. The specific design method is to separate all economic matters with fixed risks or incompatible positions involved in accounting, and strictly control the relationship of mutual supervision and restriction from both vertical and horizontal aspects. The so-called vertical constraint relationship is the mutual supervision and constraint relationship formed vertically, that is, all economic matters or accounting treatments with fixed risks must be checked and signed by superiors and subordinates; The so-called horizontal restriction relationship is the mutual supervision and restriction relationship formed horizontally. All economic matters or accounting treatments with fixed risks must be reviewed and signed by two departments or two people without affiliation. If someone tries to cheat, they must collude with each other. The huge exposure risk will deter swindlers. If there are unconscious mistakes, it is easy to find and correct them in time, so as to prevent the occurrence of wrong behaviors and achieve the purpose of scientific and strict control. The basic content of internal control system The basic content of internal control system refers to the basic elements that should be possessed when designing internal control system. This is one of the objective criteria for evaluating and checking the internal control system. A scientific and perfect internal control system should have the following basic elements: 1, scientific division of labor and clear responsibilities are the premise of scientific control. Modern reproduction activities, enterprise management and accounting are very complicated, which cannot be completed by one person or one department. In particular, responsibilities for dealing with incompatibilities with fixed risks should be separated. In accordance with the division of labor, vertical monitoring and horizontal monitoring, responsibilities are specified and authorized accordingly, so that it has the duty, responsibility and power to achieve the purpose of scientific control. Therefore, scientific division of labor, clear responsibilities and corresponding authorization are the basic elements of establishing and designing internal control system. 2. Determining objectives and attaching importance to specific control objectives is the purpose of a certain type or internal control system. Aimless control is blind and meaningless. Therefore, the overall goal of internal control should be decomposed into various control systems established to ensure the realization of the overall goal of internal control system. For example, internal accounting control and internal management control, in which the control of accounting business and the control of accounting itself have different control objectives. Therefore, according to the division of control, determining the basic goal of each control is the second basic element that should be possessed when designing a certain type or an internal control system. 3. Establish procedures, define the voucher records or other carriers that should be filled in the authority design, and design the signing and approving procedures according to the principle of mutual restriction and vertical and horizontal prosecution. Make it clear who will handle the case, who will conduct the preliminary examination, who will conduct the review and who will conduct the final examination, so as to have a clear division of labor and clear responsibilities. So as to achieve the purpose of vertical and horizontal prosecution, clear responsibility and well-founded information. 4, strict inspection and verification, especially for accounting and other economic information is accurate and reliable, must establish an appropriate inspection system. It mainly includes the verification and inspection of account certificate, account fact, account table and account table. For example, in order to ensure the safety and integrity of property and materials, it is stipulated that the material keeper should implement perpetual inventory system's method to check the inventory accounts after each receipt and payment of materials, and also conduct local inventory and comprehensive inventory of property and materials regularly or irregularly to ensure that the accounts, cards and materials are consistent or deal with errors in time. For another example, the cash cashier should check the accounts before going to work every day, check the cash on hand, and report any mistakes in time. The accounting supervisor should also check the cashier's work regularly, and check the cash on hand and the management of the vault regularly or irregularly. All the above work emphasizes the importance of checking, with the aim of ensuring the authenticity, accuracy and reliability of relevant economic information. 5. Strict inspection, assessment and rewards and punishments are necessary measures to ensure the implementation of the established internal control system. If execution and non-execution are the same, then execution is good and bad. Good ones can't get the recognition and encouragement they deserve, and those who don't perform and perform poorly can't be punished, so they can't reward the good and punish the bad. No matter how scientific the internal control system is, it will become a mere formality, which will hinder the internal control system from playing its role. Therefore, a scientific internal control system and the establishment of necessary inspection, evaluation and reward and punishment systems are also essential basic elements. Three. Analysis on the Effectiveness of Internal Control System A sound and effective internal control system is an important symbol to measure modern enterprise management. Through practice, the conclusion is: strong control, weak out of control, no control is chaos. Next, I want to take "Asia" and "Hunan Cable Factory" as examples to illustrate. (A) Analysis of the Rise and Fall of "Asia" Asia used to be a famous shopping center in China. /kloc-0 opened in may, 1989, and after seven months, it achieved sales of 90 million yuan, 1990 reached1860,000 yuan, and realized tax benefits of131500,000 yuan. Since 1993, Zhengzhou Asia Group (hereinafter referred to as Zhengya Group) has invested more than RMB 10 billion in the form of equity participation, and has successively set up four Asian joint-stock stores in Henan Province, a number of joint-stock companies throughout the country and "Thousand Villages Department Stores" throughout the country. Asia was the first to set up a hostess and elevator girl in national shopping malls, the first to set up a piano table, the first to set up its own honor guard, and the first to advertise in CCTV. At that time, Asia created an ordinary and peculiar phenomenon-"Asian phenomenon" with its innovation in management. For a time, the "Asian phenomenon" and "Asian shock wave", including the advertising words "Where is the trip to the Central Plains" and the sweet smile of Miss Asia, radiated the whole country like sunshine, and party and government leaders and business leaders from nearly 200 large and medium-sized cities in more than 30 provinces and cities all over the country visited and studied in Asia. However, on August 5th, 1998, Zhengya Shopping Mall quietly closed! Faced with this cruel fact, people have different views. I think there are many reasons for the collapse of Asia, and the extremely weak internal control is one of the main reasons for its collapse. References:

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