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内部控制又简称为内控,是指一单位内部的管理控制系统,即为保证单位经济活动正常进行所采取的一系列必要的管理措施,不仅包括单位最高管理当局用来授权与指挥经济活动的各种方式方法,也包括核算、审核、分析各种信息资料及报告的程序和步骤,还包括对单位经济活动进行综合计划、控制和评价而制定的各项规章制度。内部控制的目标是保护单位财产、检查有关数据的正确性和可靠性、提高经营效率、贯彻既定的管理方针等。近几年来,我国对企业的内部控制越来越重视,尤其在上市公司和国有大中型企业中,已经严格要求企业建立健全内部控制制度。但我国中小企业众多,关于内部控制重视不够,因此存在许多隐患。在我国中小企业的财务人员中多数只注重会计工作,而忽略了财务管理,甚至单位领导也往往忽略内部控制的作用。因此在实际工作中存在很多问题,下面仅从几个方面探讨中小企业内控存在的问题及解决的要点:
Internal control, also referred to as internal control, refers to the internal management and control system of a unit, that is, a series of necessary management measures taken to ensure the normal economic activities of the unit. These include not only the requirements of each unit that the top management authority uses to authorize and direct the economic activities The methods and methods also include the procedures and steps for accounting, auditing and analyzing various kinds of information and reports, as well as the rules and regulations formulated for the comprehensive planning, control and evaluation of the economic activities of the units. The objective of internal control is to protect the property of the unit, check the correctness and reliability of relevant data, enhance operational efficiency, and implement established management guidelines. In recent years, our country has paid more and more attention to the internal control of enterprises. Especially in the listed companies and state-owned large and medium-sized enterprises, we have strictly required the enterprises to establish and improve the internal control system. However, due to the large number of SMEs in our country and insufficient attention to internal control, many hidden dangers exist. Most of our financial staff in SMEs focus on accounting work, while ignoring the financial management, and even unit leaders often neglect the role of internal control. Therefore, there are many problems in the actual work, the following discussion from only a few aspects of SME internal control problems and solutions: