内部控制外文翻译资料

内部控制外文翻译资料 Internal management, establish a sound internal control system, enterprises and the needs for enterprises to face market risks and challenges. Only in accordance with the actual situation of their own, developed to meet the needs of internal management control system, and strictly follow the implementation can be sustained, steady and healthy development. 内部管理，建立健全内部控制制度，企业和企业面临的市场风险和挑战的需 要。只有按照自己的实际情况，开发出满足内部管理控制系统的需求，并严格遵 照执行能够持续，稳定和健康的发展。 The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making, information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization. 所谓内部控制，董事会的企业董事会，经理和其他员工实施的，为保证财务 报告的可靠性，现有的法律法规，经营的效率和效果跟踪，并提供合理的保证， 本课程的教学目的。内部控制的控制环境，企业的生产和管理相关的风险评估， 监督和决策，信息传递和反思，从商业角度对整个生产的各个环节。他们的有效 实施无疑会促进企业生产管理水平，促进业务流程的合理化和 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 化。 First, the internal control in practical work-to-business production and business activities and external socio-economic activities will bring about far-reaching impact, produced good results. 首先，在对企业的生产经营活动和外部社会经济活动的实际工作的内部控制 带来了深远的影响，产生了良好的结果。 (A) To ensure the development of the enterprise management principles, and implement the objectives of the (一)保证企业经营管理的发展原则，实现的目标 The internal control systems from a number of specific policies, systems and procedures of penetration in the business activities of the various aspects of existence as long as their internal operations and management aspect, there is the appropriate management practices and control measures to effectively implement the operation of enterprises Approach to ensure that business objectives. 从一些具体政策的内部控制制度，制度和程序，渗透于存在的各方面的业务 活动，只要他们的内部运营和管理方面，有相应的管理措施和有效地实施企业的 运行控制措施以确保企业经营目标的方法。 (B) to ensure that accounting information and other information of the true and reliable management and preventing business risks (二)确保会计信息和其他信息的真实、可靠的管理，防范经营风险 Sound internal control system, enterprises can standardize the types of information collection, classification, records and summary of the process and to ensure that the accounting information on the true and reliable, truly reflect the business conditions, timely detection and correction of various and effective control Enterprise operational risks. 健全的内部控制制度，企业可以规范信息的收集，分类，记录和总结的过程， 以确保对真实、可靠的会计信息，真实反映经营状况，及时发现和各种有效的控 制企业的经营风险校正。 (C) to ensure the safety integrity of assets, and effectively use (三)确保资产的安全完整性，和有效地使用 Sound internal control system, to scientific and effective monitoring and restricting the business of property, material procurement, measurement, inspection, and various other sectors, enterprises of all kinds of resources and the use of cash flow control and management of enterprises so as to ensure the safety of property material integrity, To prevent the loss of assets. 健全的内部控制制度，科学、有效的监测和制约性，企业材料采购，测试， 检验，以及其他各种行业，各种资源的企业和使用企业现金流量的控制和管理， 以保证财产物资的安全完整，防止资产流失。 (D) to ensure that corporate profit maximization (四)确保企业的利润最大化 And improve the internal control, so that enterprises in all aspects of live and do business in an orderly manner, reducing the cost of unnecessary spending, and promote the effective management of enterprises, in order to achieve greater corporate profitability goals. 完善的内部控制，使企业在生存和有条不紊地做业务的各个方面，减少不必 要的成本支出，促进企业的有效管理，以实现更大的企业盈利目标。 Second, in recent years, as China's market economy development and the continuous deepening of reform of enterprises, from government departments to the corporate management of the internal control of the increasing awareness that most state-owned enterprises are to a certain extent, within a certain range within Control system, but in actual operation, there are still many areas not perfect 第二，近年来，随着中国市场经济的发展和企业改革的不断深化，从 政府部门的日益认识到，大多数国有企业在一定程度上是内部控制的企业管理， 在一定范围内控制系统，但在实际操作中，仍有不完善许多领域 (A) lack of improved internal control environment (一)改善企业内部控制环境的缺乏 The construction of the internal control system and effective operation of enterprises depends on good corporate governance structure. Modern enterprise ownership and management rights of separation, on the objective need for a standardized corporate governance, strengthen internal controls to protect the owners, operators, creditors and other legitimate rights and interests. However, the current situation, most of the state-owned enterprise restructuring, although the formal establishment of the corporate governance structure, but since property rights are clear, investors are deficient, did not form an effective internal checks and balances of power, coupled with the inherent internal control Limitations, resulting in weakening the intensity of internal control, arbitrary increase economic business, supervision, failure. 内部控制制度的建立和有效运作的企业依赖于良好的公司治理结构。现代企 业所有权与经营权的分离，在一个规范的公司治理的客观需要，加强内部控制， 保护所有者，经营者，债权人和其他合法的权利和利益。然而，目前的情况，大 多数国有企业改制，虽然企业的公司治理结构，正式成立，但由于产权不清晰， 投资者缺乏，没有形成有效的内部权力的制衡机制，再加上固有的内部控制的局 限性，导致内部控制弱化强度，任意增加的经济业务，监督，失败。 (B) False Accounting Information, the increased probability of false (二)虚假的会计信息，错误的概率增加 Some enterprises because of accounting disorder, and false accounting information and the more serious distortion. If the conventional single-India (votes) in charge of the system, important gaps in the use of custody certificate system and accounting personnel in the division of the "internal check" principle, and so on are not the real implementation of the accounting documents Tenaha lack of rational and effective support of the original certificate; Accounting artificially fabricated facts, distortion of accounting data, set Shanghais Zhang, indiscriminate chaos share of the cost squeeze, concealment or false income and profits; assets unclear, it is not debt, and so on. False phenomenon in the listed companies have seen in other enterprises in the status quo is even more worrisome. 一些企业由于会计秩序混乱，会计信息虚假，而且更为严重的失真。 如果传统的单一的印度(票)负责制，在拘留证制度和会计人员的“内部审核” 的原则划分使用重要的空白，所以是不的原始凭证的合理、有效的会计支持文件 中特纳哈缺乏现实的实施;会计人工制造的事实上，会计信息失真，集上海张的 成本，挤压不分青红皂白乱分享，隐瞒或虚假的收入和利润;资产不清楚，它不 是债务，等等。在股票上市公司的虚假现象在其他企业看到的现状更是令人担忧 的。 (C) expenses, lost control and potential risks increase (三)费用，失去控制和潜在的风险增加 Some enterprises on the property of the material is weak internal control management, systems exist in name only, procurement duties not part of the strict separation of economic exchanges in the review system is not tight, stock issued imperfect procedures, plus the financial sector is not timely and reconciliation, Over the years the inventory of material damage, scrapped, the shortfall did not receive timely treatment, resulting in additional potential losses, increase operational risks. Some enterprises in business activities in the management of funds often there are more loopholes in the management, in order to vitalize the economy, allowing department managers with a certain proportion of operating costs, but this part of the costs without the application of clearly defined, more non-binding oversight bodies, lead manager, squandering a waste. 对材料性能的一些企业内部控制薄弱的管理，系统名存实亡，采购责 任不在审查制度的经济交往的严格分离是不严密的，股票发行的程序不完善，加 上金融部门不及时与和解，多年来的材料损坏，报废的存货，不足没有得到及时 的治疗，从而导致额外的潜在损失，增加经营风险。以资金管理业务活动的一些 企业往往有管理漏洞较多，为了搞活经济，使部门经理和一定比例的经营成本， 但这部分成本，不使用明确的定义，更无约束力的监督机构，负责的经理，挥霍 浪费。 (D) international audit exist in name only (四)国际审计形同虚设 Internal audit as an internal control to control itself should be a third party's position on an objective and impartial manner for enterprises to conduct economic supervision , and its status should be the overriding independent. But most of the current corporate internal audit departments basically parallel with other functional departments, and this can not guarantee the independence of the internal audit and authority of law and discipline violations resulting in frequent phenomenon. 内部审计作为内部控制本身的控制对企业进行经济监督三分之一党的客观 公正的地位，其地位应该压倒一切的独立。但目前企业内部审计部门与其他职能 部门基本平行，这不能保证内部审计的独立性和权威性的法律和纪律造成频繁现 象的行为。 Third, strengthen and improve their internal control system, is the deepening of enterprise reform, strengthening enterprise management an important part of, and constantly improve the internal control system and will take from the following aspects 第三，加强和完善企业内部控制制度，是深化企业改革，加强企业管理的重 要组成部分，并不断完善内部控制系统，将从以下几个方面 (A) improve the business environment of internal control, strict approval system for authorization (一)完善内部控制的商业环境，严格审批系统的授权 In the corporate governance structure, shareholders, boards of directors, board of supervisors, managers should form a layer between the powers and responsibilities of distribution, incentive and restraint, the right checks and balances, to carry out the management. In the management set up, establish and improve scientific and enterprises in line with the characteristics of the internal organizational structure, reasonable, and effective set up various departments and posts and the establishment of departments and job responsibility system, clarify the responsibilities, establish and improve internal restraints system with no phase Yung job separation. According to the internal control requirements, unit in determining the organizational structure and improve the process, should follow the principle of separation of incompatible duties. Unit of economic activity generally can be divided into five steps, namely: authorized, issued, approval, implementation and records. Under normal circumstances, if each of these steps by the relatively independent (or department) to implement, will be able to guarantee the separation of incompatible duties, easy to play the role of internal control. 在公司治理结构中，股东，董事会，监事会，管理者应该形成的权力和责任 的分配之间的层，激励和约束，权利制衡，进行管理。在管理机构的设置，建立 和完善的内部组织结构，特征线的科学和合理有效的企业，建立各部门、岗位和 部门和岗位责任制的建立，明确责任，建立和完善不相容的工作分离内部约束系 统。根据内部控制的要求，在确定组织结构单元和完善的过程中，应遵循不相容 职务分离的原则。单位经济活动一般可分为五个步骤，即:授权，批准，发布， 实施和记录。在正常情况下，如果每个步骤由相对独立的(或部门)实施，就能 够保证不相容职务的分离，易于发挥内部控制的作用。 Powers delegated by means of internal control departments dealing with economic or business staff of the authority control. Authorized the approval of their general mandate and can be divided into special mandate. The so-called general mandate is to handle routine business of power, conditions and obligations of the provisions of general mandate of a longer time while the special authorization for an exception to the business of power, conditions and obligations of the provisions, the general aging of its shorter. Regardless of what kind of powers delegated by using methods, enterprises must establish authority approval system, a clear mandate approved by the functional departments of the authority, procedures, responsibilities, internal management at all levels must be empowered to exercise the corresponding powers within the framework of handling personnel Must also be authorized within the scope of economic operations, ensure that enterprises clearly define the roles, and scientific management. 以内部控制部门处理的权力控制经济或业务人员意味着授予的权力。授权的 一般授权批准，可分为特殊任务。所谓的一般授权是处理日常事务的权力，条件 和更长的时间一般授权规定的义务而对电力企业例外的特别授权，条件及规定的 义务，其较短的一般老化。无论什么样的利用方法授予的权力，企业必须建立授 权审批制度，明确任务的机构，职能部门批准的程序，职责，各级内部管理必须 有权行使相应的权力在处理人事 架构 酒店人事架构图下载公司架构图下载企业应用架构模式pdf监理组织架构图免费下载银行管理与it架构pdf 也必须在授权的经济活动范围，确保企业明 确定义的角色，与科学管理。 (B) according to finanal accounting standards, the full implementation of the budget management (二)根据财务会计 准则 租赁准则应用指南下载租赁准则应用指南下载租赁准则应用指南下载租赁准则应用指南下载租赁准则应用指南下载 ，预算管理的全面实施 Enterprises must be based on the accounting law and the national unified accounting system and other regulations, the development of the enterprise for the accounting procedures, the accounting staff positions accountability, the establishment of strict accounting control systems. In the implementation of a national unity subjects on the basis of accounting, corporate management should be based on need, unified set Details subjects, the Group of companies need more unity subordinate company's accounting Details subjects, in order to speak with one voice, unified accounting. Clear accounting documents, accounting and financial accounting reports of accounts procedures and methods to follow the accounting system under the principles of accounting, accounting for the true realization of the state's macroeconomic regulation and control and management information for internal management to provide information to companies outside all parties understand their financial position and operating results to provide objective information. 企业必须根据会计法和国家统一的会计制度等法规，为企业会计程序的发 展，会计人员岗位责任制，严格的会计控制系统的建立。在一个全国统一的主体 实施的会计基础，企业管理应根据需要，统一设置明细科目，集团公司需要更加 团结下属公司的会计明细科目，以一个声音说话，统一核算。明确的会计凭证， 会计和会计程序和方法，财务会计报告遵循的会计原则下的会计制度，会计真正 实现国家宏观调控和管理信息的内部管理，外部各方公司了解他们的财务状况， 提供信息和操作的结果提供客观信息。 Enterprise Financial Management budget is an important part of it is for enterprises to achieve stated objectives of the operation, capital and financial revenue and expenditure for the overall plan, including financing, financing, procurement, production, marketing, investment, management and other business activities. The entire process. To the operating income, costs, cash flow focus on the implementation of a comprehensive budget management, budget and timely results of scientific analysis of the differences in effective control. 企业预算管理的一个重要组成部分，是企业实现既定的经营目标，资本和财 务收支的总体方案，包括融资，融资，采购，生产，销售，投资，管理和其他经 营活动。整个过程。的营业收入，成本，对全面预算管理的实施现金流的焦点， 不同的科学分析和结果及时有效控制预算。 (C) a sound property protection system to guard against market risks (三)一个健全的产权保护制度，防范市场风险 Strictly enforce the protection of property control, restrict unauthorized personnel direct access to property, and to take regular inventories, it is checking accounts, records protection, property insurance, records and other monitoring measures to ensure that all property of integrity. Strictly enforce the protection of property control, restrict unauthorized personnel direct access to property, and to take regular inventories, it is checking accounts, records protection, property insurance, records and other monitoring measures to ensure that all property of integrity. 严格执行财产保护控制，限制未经授权的人员直接访问属性，并采取定期库 存，这是支票帐户，记录保护，财产保险，记录和其他监控措施确保完整性。 Foster awareness of risk, the risk for various control points to establish an effective risk management system, through the risk of early warning, identification, assessment, analysis, reporting and other measures of financial risks and operational risks to conduct a comprehensive prevention and control. If necessary, set up risk assessment departments or positions, responsible for the risk of identification, avoidance and control. 风险意识的培养，对各控制点，建立有效的风险管理系统的风险，通过预警， 风险识别，评估，分析，报告和其他财务风险进行全面预防和控制风险和操作措 施。如果有必要，建立风险评估部门或岗位，负责识别风险，避免和控制。 (D) To improve the employment system, enhance information management (四)完善就业制度，加强信息管理 Human resources elements of the volume and quality of human resources with the loyalty, solidarity and creativity, business vitality and prosperity of the strong force is. So, how to fully mobilize the enthusiasm corporate human resources, initiative and creativity, to play the potential of human resources, has become the central task of enterprise management. Human resources should establish a strict control of the recruitment process to ensure that candidates meet the recruitment requirements. On a regular basis to staff training and improve the quality of its operations to better accomplish the tasks set out to enhance the employee performance evaluation, the active mobilization of trade union work and creativity. 人力资源要素的数量和质量的人力资源与忠诚、团结和创造力,企业活力和繁 荣的强大力量。因此,如何充分调动积极性的企业人力资源、主动性和创造性,发 挥人力资源的潜能,已成为企业管理的核心任务。人力资源应该建立严格的控制 了招聘流程,以确保候选人符合招聘要求。定期的员工培训,提高其业务的质量, 更好的完成任务着手提高员工绩效评估,积极动员工会工作和创造力 Management information systems, including control of both the content, on the one hand it is necessary to strengthen the electronic information system itself control. With the development of electronic information technology, business use of computers to carry out the operation and management methods, means more and more common, in addition to the computerized accounting and e-commerce development, production and management of enterprise storage and transportation and marketing are inseparable from the computer. So we must strengthen the control of electronic information systems. On the other hand, it is necessary to use electronic information technology to establish control systems, reduce and eliminate the impact of internal control are to ensure the effective implementation of internal controls. 管理信息系统,包括控制两个内容,一方面需要加强电子信息系统本身控制。发 展的电子信息技术、业务用计算机进行操作和管理方法、手段越来越常见,除了 会计电算化、电子商务开发、生产和管理的企业储运和销售都离不开计算机。所 以我们必须加强控制的电子信息系统。另一方面,有必要使用电子信息技术,建立 控制系统,减少和消除影响的内部控制是确保内部控制的有效实施。 (5) establish internal reporting system, to improve their internal auditing system To meet the internal management of the timeliness and relevance, enterprises should establish internal management reporting system, by means of management accounting, which accurately reflects the operating conditions, the timely disclosure of important information relevant. (五) 建立内部报告系统,以提高他们的内部审计系统,以满足内部管理的及时性 和相关性,企业应当建立内部管理报告系统,通过管理会计,它准确地反映了操作 条件,及时披露重要信息相关。 Internal control audit of internal control is a special form, this is an internal economic activities and management system of regulation, reasonable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internal control system, the more internal controls to enhance the efficiency and reliability. Internal control audit of internal control is a special form, this is an internal economic activities and management system of regulation, reasonable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internal control system, the more internal controls to enhance the efficiency and reliability. 内部控制内部控制审计是一种特殊形式，这是一个内部的经济活动和 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 的规定，合理有效的独立评级机构，在某种意义上对其他内部控制的控制。企业 内部审计应保持相对的独立性，应独立于其他管理部门，最好由董事会或董事会 的领导下。内审部门负责对评审委员会的执行和结果的企业或政府高层管理报告 内部控制系统的检讨。内部审计工作更加认真，健全的内部控制系统，提高内部 控制的效率和可靠性更。 On the status of our internal control thinking. Tan Yi. Economic & Trade (Academic Edition).2008,6 (8) 2 Current Situation of SMEs in China causes of internal control 2.1 Chinese SMEs do not know of internal controls in place The status of internal control in China as China's market economy short time, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even more is the lack of a recognized standard system. In the current specification system, basically a complete internal control system. Some business managers on internal control there are many misconceptions, if any, that internal control is the separation of incompatible accounting positions, some of that internal control is the reimbursement provisions, and some think that is the internal discipline of internal control requirements, etc.. At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to see a longer cycle, but also provide more staff positions, the need for a large number of rules and regulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency; even some Engage in internal control that is of no confidence against their own people, easy to create internal contradictions. In addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be imagined. 2.2 Current Situation of SMEs in China Causes of Internal Control 2.2.1 Internal control concepts behind Internal control system of Chinese enterprises in the planned economic system established and developed, and many companies understanding of internal control within the constraints also remain in the stage, many people believe that internal control is the internal supervision, is a pile of manuals, documents and system, enterprises are the internal cost control, internal assets, as internal control and security control. Some enterprises even the understanding of internal controls remain in the perceptual stage. With the further development of socialist market economy, the original contents of the internal control system and method can not meet the development requirements of the new situation. 2.2.2 A lack of proper evaluation of internal control mechanisms Over the years, the performance of the enterprise managers to profit as the main basis for assessment. Few comprehensive survey of its internal controls. Conditions on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not enough. Although the Commission recently asked on a small number of the enterprises, the National Audit Office also as an element of the test, but only general requirements, there is no rigorous evaluation system and control mechanism, binding is not strong. 2.2.3 weak external oversight Although China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring was not perfect. The main reason, first, the various oversight functions cross, different standards, combined with decentralized management, lack of communication, not formed Youxiao of force; the second is there no monitoring carried out under a set of Mu Biao, or even to balance the Yusuan and income-generating purposes, together with individual shady transactions. Serious weakening oversight, internal control is not reported, did not hold; third accounting firm's practice is not standardized environment and unfair business competition, and poor supervision of Certified Public Accountants, the "economic police" role and not play. 对我国企业内部控制现状的思考 谈奕 时代经贸(学术版).2008,6(8) 2 我国中小企业内部控制现状的成因 2.1我国中小企业对内部控制认识不到位 我国企业内部控制的现状由于我国进入市场经济的时间较短，对内部控制认识 不到位，对于内部控制的完整性、合理性及有效性更是缺乏一个公认的标准体系。 在现行的规范制度中，基本上没有完整的内部控制制度。一些企业管理者对内部 控制也存在很多误解，如有的认为内部控制就是不相容会计岗位的分离，有的认 为内部控制就是报账规定，有的认为内部控制就是内部纪律要求等等。同时由于 内部控制不能直接产生经济效益，间接效益也需要较长的周期才能看出，而且需 要多设置人员岗位，需要制定大量的规章制度，需要增加办事环节和程序，因而 多数企业认为加强内部控制，束缚了自己的手脚，影响办事效率;甚至有的 认 为搞内部控制就是对自己人的不信任，容易制造内部矛盾等。此外我国许多企业 内部控制执行不力，许多企业的内部控制制度是挂在墙上、写在纸上制度，实际 执行情况可想而知。 2.2 我国中小企业内部控制现状的成因分析 2.2.1 内部控制观念落后 我国企业的内部控制制度是在 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 经济体制下建立和发展起来的，许多企业对 内部控制的认识还停留在内部牵制阶段，还有许多人认为内部控制就是内部监 督，就是一堆手册、文件和制度，企业大多把内部成本控制、内部资产安全控制 等视为内部控制(有的企业甚至对内部控制的认识还停留在感性阶段。随着社会 主义市场经济的深入发展，原有内部控制制度的内容和方法已不能满足新形势的 发展要求。 2.2.2 缺乏完善的内部控制评价机制 长期以来，对企业管理者业绩考核以利润为主要依据(很少对其内部控制综 On the internal control system in China Li Ming Market Modernization.2007, (22) 3. Strengthen the internal control system should regulate the main content In establishing the socialist market economic system and deepen the process of accounting reform in enterprises to comply with accounting standards should be based on the reality of the units to establish and improve accounting and strengthen their own sets of accounting policies and accounting management control system. Of these accounting policies and accounting control system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily accounting policies and methods. Also conducive to a coherent corporate accounting policies. (A) clearly defined economic and business deal with the division of responsibilities and procedural methods Enterprise's internal organization is the enterprise to plan economic activity. Organizational foundation for command and control. The core problem is that a reasonable division of responsibilities. In 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 control. such as money remittance document procurement, provides for the procurement managers, please fill out a single paragraph. Supply planner (or supply department), please review the amount of content and collection units shall comply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement budget. With the final clearance by the cashier shall complete Li remittance voucher settlement (cashier open the remittance settlement documents, but also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances reimbursement business provides to After purchasing managers reported complete the bill. Delivery of goods to transportation personnel. Storekeeper 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 records as money management Property Management account of Requirements correlation personnel, designed to protect the safety integrity of assets. 如 teller may not concurrently in charge of auditing, accounting and income 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 responsible. A breakdown of storage materials to the designated persons or a separate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide competent leadership to designate a person or a successor agent and monitoring procedures for completing the necessary transfer or transfer list. Another. The review of cash-based system of material balance system for sending and receiving complex, complex 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 completeness and accuracy requirements Made 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 requirements. Also provided accounting double check details check the balance of the various statements related to digital check. And hence the provisions of the internal audit system. (D) explicitly provides for the establishment of property inventory system inventory To 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 comprehensive inventory of the local system. To ensure that card accounts are in conformity with or timely processing error occurred. In 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 work. Regular or irregular inspections of cash and treasury management. 关于企业内部控制制度的思考 李明 商场现代化.2007,(22) 三(加强内部控制制度应规范的主要内容 在建立社会主义市场经济体制和深化会计改革过程中企业在遵守会计准则的基础上应以本单位会计工作实际出发建立健全和强化自身台理的会计政策和会计控制制度.对这些会计政策和会计控制制度应作出书面文字规定这样不仅有利于企业有关人员了解处理日常会计事项的政策和方法(也有利于企业会计政策的前后连贯. 1 明确规定处理各种经济业务的职责分工和程序方法 企业的内部组织机构是企业经济活动进行计划(指挥和控制的组织基础(其核心问题是合理的职责分工.在一般情况下处理每项经济业务的全过程，或者在全过程的某几个重要环节都规定要由两个部门或两个以上部门、两名或两名以上工作人员分工负责，起到相互控制的作用.如汇出笔采购货款，规定要由采购经办人填写请款单(供应计划员(或供应部门负责人)审查请款数额内容及收款单位是否符台台同和计划，会计员审核请款单的内容并核对采购预算后编制付款凭证(最后由出纳员凭手续完整的俐款凭证办理汇款结算(出纳员开出汇款结算凭证，还要通过会计员审核)，前后须经四人分工负责处理.而采购汇款的报账业务，则规定要经过采购经办人填写报账单(货物提运人员提货(仓库保管员验收数量，检查员验收质量以及会计员审核发票、账单及验收凭证，编制转账凭证报销. 2 明确资产记录与保管的分工 规定管钱、管物管账人员的相互制约关系，旨在保护资产的安全完整.如出纳员不得兼管稽核、会计档案保管和收人费用、债权债务账目的登记工作，银行票据的签发印鉴，必须有两人分别掌管，向银行提取较大数额现金时必须由两人以上，对领款、点验安全人库的全过程共同负责(仓库材料明细账要设专人稽核或另设记账员记账(管钱、管物(管账人员因故离开工作岗位或调动工作时，规 定要由主管领导指定专人代理或接替并监督办理必要的交接手续或正式移交清单.另外(现金收付的复核制物资收发的复秤制，复点制等也都是防错防弊的内部控制制度. 3 明确规定保证会计凭证和会计记录的完整性和正确性要求 要对各种自制原始凭证在格式、份数、编号、传递程序，各联的用途有关领导和经办人签章、明细数同合计数及大小写数宇一致等方面做出规定，对各种账簿记录要求账证的一致或保持一定统一关系的规定(还有会计核算中规定的双线核对余额明细核对、各种报表相关数字核对(以及由此而规定的内部稽核制度等. 4 明确规定建立财产清查盘点制度 为了保证则产物资的安全和完整，除规定物资保管员对每项物资进行收付后都要实行永续盘存办法核对库存账实外，还要规定财产物资的局部清查和全面清查制度(以保证账卡物相符或及时处理发生的差错.现金出纳员除规定每日下班前要结账清点库存现金遇有差错要及时报告外，会计主管人员还要经常检查出纳工作(定期或不定期检查库存现金及金库管理情况.