1、外文文献翻译原文ONTHECONSTRUCTIONOFTHEINTERNALCONTROLSYSTEMFORSMES资料来源HTTP/ENGHI138COM/I258280_ABSTRACTTHEARRIVALOFTHEKNOWLEDGEECONOMYTODAY,THEEFFECTOFBUSINESSENVIRONMENTNOTONLYMORECOMPLEXANDMOREUNSTABLE,ITISBECOMINGINCREASINGLYFIERCEMARKETCOMPETITION,HOWTOENHANCETHECOMPETITIVENESSOFENTERPRISES,IMPROVETHEEC
2、ONOMICEFFICIENCYOFENTERPRISES,ASENTERPRISESAREMOSTCONCERNEDPROBLEMSINTERNALCONTROLSYSTEMFORTHEENTERPRISETOADAPTTOTHENEEDSOFPRODUCTIONANDMANAGEMENTGENERATED,ISAMODERNENTERPRISEMANAGEMENTSYSTEM,ANIMPORTANTPARTTOSTRENGTHENINTERNALSUPERVISIONANDMANAGEMENTISTOIMPROVETHEMANAGEMENTLEVELANDECONOMICEFFICIENC
3、Y,ANDPROMOTEENTERPRISEDEVELOPMENTFUNDAMENTALMEASURESINTHISPAPER,THECONSTRUCTIONOFSMALLANDMEDIUMENTERPRISESTHEIMPORTANCEOFINTERNALCONTROLSYSTEMS,INTERNALCONTROLSYSTEMANDMEDIUMENTERPRISES,THEPROBLEMSANDHOWTOESTABLISHEFFECTIVEINTERNALCONTROLSYSTEMINTERMSOFTHEINTERNALCONTROLSYSTEMFORSMALLANDMEDIUMENTERP
4、RISESSOMERESEARCHKEYWORDSINTERNALCONTROLSYSTEMOFINTERNALCONTROLWITHINTHESYSTEMCONSTRUCTIONWITHTHEDEVELOPMENTOFMARKETECONOMY,ACCOUNTINGPENETRATEINTOALLAREASOFECONOMICACTIVITY,ACCOUNTINGINFORMATIONHASINCREASINGLYBECOMETHEGOVERNMENTAUTHORITIES,INVESTORS,CREDITORSANDTHEPUBLICFORMACROCONTROL,IMPROVEECONO
5、MICMANAGEMENT,ANDEVALUATIONOFFINANCIALSITUATION,TOPREVENTOPERATIONALRISKS,ANIMPORTANTBASISFORMAKINGINVESTMENTDECISIONSHOWEVER,INREALLIFE,DUETOTHEWEAKLEGALSYSTEMANDSUPERVISIONMECHANISMISNOTCOMPLETE,SOMEENTERPRISESACCOUNTBYACCOUNTPERIPHERALS,FALSEACCOUNTINGINFORMATIONANDOTHERILLEGALACCOUNTINGPRACTICES
6、THESTATESTAXEVASION,TRANSFERNATIONALASSETS,CHEATINGINVESTORSANDTHEPUBLICINORDERTOACHIEVEVARIOUSILLEGALPURPOSESTHESEPROBLEMSAFFECTNOTONLYTHEACCOUNTINGFUNCTIONSOFTHEPLAY,BUTALSOSERIOUSLYJEOPARDIZETHESOCIALANDECONOMICORDERANUMBEROFINTERNALMANAGEMENTFORTHECURRENTLOOSE,WEAKINTERNALCONTROLS,ACCOUNTINGINFO
7、RMATIONTHEPROBLEMOFDISTORTION,THENEWLYREVISEDSPECIFIEDINTHESECONDSEVENTEEN,COMPANIESMUSTESTABLISHASOUNDINTERNALACCOUNTINGSUPERVISIONSYSTEM,ANDIMPLEMENTATIONOFINTERNALACCOUNTINGSUPERVISIONISTHEKEYTOESTABLISHASOUNDINTERNALCONTROLSYSTEMFIRST,THECURRENTSMEPROBLEMSININTERNALCONTROL1THEINTERNALCONTROLSYST
8、EMISNOTCOMPLETENOWMANYOFTHEINTERNALCONTROLSYSTEMARENOTCOMPREHENSIVE,DOESNOTCOVERALLENTERPRISEDEPARTMENTSANDPERSONNEL,NOTPENETRATEDTHEENTERPRISESVARIOUSBUSINESSAREASANDATALLOPERATIONALLINKS,SOTHATTHECORPORATEACCOUNTINGWORKORDERCONFUSIONCAUSEDBYFALSEACCOUNTINGDISTORTIONOFACCOUNTINGINFORMATIONISEXTREME
9、LYSERIOUSASMANYCOMPANIESINCHARGEOFCONVENTIONALPAPERSYSTEM,ITISIMPORTANTTOUSEABLANKCERTIFICATESTORAGESYSTEM,ACCOUNTINGPERSONNEL,THEDIVISIONOFLABORINTHE“INTERNALCHECK“PRINCIPLESARENOTESTABLISHED,ANDEVENSOMESMALLENTERPRISESHAVENOFORMALACCOUNTINGDEPARTMENTS,ACCOUNTING,TREASURY,AUDIT,ETCARRANGEDBYONEPERS
10、ONMATTERSTHEORIGINALCERTIFICATEISNOTLEGALLYOBTAINORFILLTHEIROWN,ANDASABASISFORTHEPREPARATIONOFACCOUNTINGDOCUMENTS,RECORDBOOKS,FINANCIALSTATEMENTSANDISSUEDASERIESOFACCOUNTINGANALYSISWILLBEMEANINGLESSSOMECOMPANIESARTIFICIALLYFABRICATEDACCOUNTINGDATA,SETTHE“SMALLTREASURIES“,CHAOSSPREADTHECOSTOFHIDINGIN
11、COME,FALSEPROFITS,ESCAPINGTAXESALLOFTHESEARERELATEDTOINADEQUATEINTERNALCONTROLSYSTEMHASACLOSERELATIONSHIP2THELACKOFEFFECTIVEINTERNALOVERSIGHTMECHANISMSINORDERTOSTRENGTHENSUPERVISION,INCLUDINGTHEGOVERNMENTOFCHINAHASFORMEDASOCIALSUPERVISION,INCLUDINGMONITORINGANDSUPERVISIONSYSTEMOUTSIDETHEENTERPRISEBU
12、TSUCHALARGESYSTEMOFSUPERVISIONANDMONITORINGOFTHEEFFECTSOFSMALLANDMEDIUMENTERPRISESARENOTSATISFACTORYSOMEENTERPRISESMAYHAVEANINTERNALAUDIT,BUTNOTGIVEFULLPLAYTOITSFUNCTIONSSOMECOMPANYSBUSINESSHANDLINGPERSONNEL,ACCOUNTANTSANDEVENLAXSUPERVISIONOFLEADINGCADRESUSELOOPHOLESINALOTOFBRIBES,EMBEZZLEMENTWANTON
13、LY,THEUSEOFILLEGALPOSSESSIONOFFALSEINVOICESANDOTHERENTERPRISEFUNDS3ENTERPRISEINTERNALCONTROLSYSTEM,LOWQUALITYOFACTORS,WEAKENINGTHEINTERNALAUDITFUNCTIONINRECENTYEARS,THEIDEOLOGICALEDUCATIONOFACCOUNTANTSFORSMES,BUSINESSTRAININGCANNOTKEEPUP,SOMEDONOTHAVETHEQUALIFICATIONSOFTHEPERSONENTERINGINTOTHEACCOUN
14、TINGTEAM,THINKINGOFPOORQUALITY,BUSINESSLITTLEKNOWLEDGE,EVENTHENORMALACCOUNTINGARENOTHANDLEDPROPERLY,LETALONENOTTHEUSEOFTHEINTERNALCONTROLSYSTEMTHEREARESOMEBUSINESSLEADERSONTHEACCOUNTINGSYSTEM,ACCOUNTINGSTANDARDSKNOWNOTHINGABOUT,BUTPRESENTNOREGULATIONS,ARBITRARYACCORDINGTOTHESURVEY,ALARGENUMBEROFSMES
15、ARENOTSETUPINTERNALAUDIT,INTERNALAUDITINSTITUTIONSEVENWITHTHEENTERPRISE,ITSFUNCTIONSHAVEALSOBEENSERIOUSLYWEAKENEDANDCANNOTPROPERLYEVALUATETHEVARIOUSFINANCIALANDACCOUNTINGINFORMATIONANDMANAGEMENTSPERFORMANCETHEREFORE,VARIOUSMANAGEMENTDEPARTMENTSMOREEMBOLDENED,TOOKTHEOPPORTUNITYTOTAKEADVANTAGEOFINTERN
16、ALCONTROLDRILLINGSECOND,IMPROVETHEINTERNALCONTROLSYSTEMFORSMESSUGGESTIONS1CLEARTHATDEALINGWITHTHEDIVISIONOFRESPONSIBILITIESOFVARIOUSECONOMICACTIVITIESANDPROCEDURALMETHODSENTERPRISESTOIMPROVEANDSTRENGTHENTHEINTERNALORGANIZATION,ITISTHEBUSINESSOFECONOMICACTIVITIESFORPLANNING,DIRECTINGANDCONTROLLINGTHE
17、ORGANIZATIONALFOUNDATION,THECOREISSUEISAREASONABLEDIVISIONOFRESPONSIBILITIESUNDERNORMALCIRCUMSTANCES,PROCESSINGTHEWHOLEPROCESSOFBUSINESSOPERATIONSFOREACH,ORALLSEVERALIMPORTANTASPECTSOFAPROCESSAREPROVIDEDTOMORETHANTWODEPARTMENTSORTWODEPARTMENTS,TWOORMORESTAFFMEMBERSSHARETHERESPONSIBILITY,TOPLAYTHEROL
18、EOFMUTUALCONTROLIFAPURCHASEPAYMENTTOEXPORT,PROVIDEFORTHEPROCUREMENTOFATTNPLEASEFILLOUTASINGLEPARAGRAPH,SUPPLYPLANNERORSUPPLYDEPARTMENTREVIEWOFBILLINGAMOUNT,CONTENT,ANDWHETHERTHECOLLECTIONUNITOFTHECONTRACTANDPLANS,ACCOUNTANTS,PLEASEREVIEWTHECONTENTOFTHEPARAGRAPHANDCHECKTHEPROCUREMENTBUDGET,PREPARATIO
19、NOFPAYINGSECTIONDOCUMENTS,THELASTBYTHETELLERACOMPLETEPROOFOFPAYMENTBYREMITTANCEPROCEDURESFORSETTLEMENTTHECASHIEROUTOFREMITTANCEINVOICES,BUTALSOTOAUDITBYTHEACCOUNTINGSTAFF,BEFOREANDAFTERTHEDEALISSUBJECTTODIVISIONFOURTHEPROCUREMENTOFREMITTANCEBUSINESSREIMBURSEMENT,THENTHEREQUIREMENTTOCOMPLETETHEREPORT
20、BYPURCHASINGMANAGERSBILLS,DELIVERYOFGOODSTOTRANSPORTATIONWORKERS,STOREKEEPERSACCEPTANCEOFQUANTITY,QUALITYINSPECTIONINSPECTORS,ANDACCOUNTANTSAUDITINGINVOICES,BILLSANDACCEPTANCECERTIFICATEBEFORETHEPREPARATIONOFVOUCHERSFORREIMBURSEMENT2ACLEARDIVISIONOFASSETSANDCUSTODYOFRECORDSREQUIREMENTSSHALLGOVERNTHE
21、MONEY,PIPEMATERIAL,PIPEMUTUALRESTRAINTBETWEENACCOUNTSPERSONNELTOPROTECTTHESAFETYANDINTEGRITYOFASSETSIFTHECASHIERCANNOTCONCURRENTLYINCHARGEOFAUDITING,ACCOUNTING,RECORDKEEPINGANDINCOME,EXPENSES,CLAIMSANDLIABILITYACCOUNTSREGISTRATIONTHEISSUANCEOFBANKNOTESSEAL,THEREMUSTBETWOWEREINCHARGEEXTRACTLARGEAMOUN
22、TSOFCASHTOTHEBANK,ITMUSTBEMORETHANTWOOFTHERECIPIENTSFORINVENTORYANDSECURITYCORESPONSIBLEFORTHESTORAGEOFTHEWHOLEPROCESSSTORAGEMATERIALLEDGERAUDITTHEDESIGNATEDPERSONSORTOASEPARATEACCOUNTMEMBERACCOUNTCHARGEOFMONEY,PIPEMATERIAL,PIPEOFFWORKERSTOLEAVETHEIRPOSTSFORSOMEREASONORWHENMOBILIZATIONTOPROVIDECOMPE
23、TENTLEADERSHIPTODESIGNATEAPERSONBYTHEAGENTORSUCCESSORANDTOOVERSEETHEHANDOVERPROCEDUREORCOMPLETINGTHENECESSARYOFFICIALTRANSFERLISTINADDITION,THECASHINCOMEPAYREVIEWSYSTEM,MATERIALSYSTEMTRANSCEIVEROFTHECOMPLEXSCALE,COMPLEXPOINTSYSTEM,ETC,AREALSOAVARIETYOFMEASURESAGAINSTTHEWRONGSYSTEMOFINTERNALCONTROLS3
24、ACLEARINVENTORYOFASSETSOFTHEENTERPRISESYSTEMTOENSURETHESECURITYANDINTEGRITYOFPROPERTIESANDSUPPLIES,INADDITIONTOTHEPROVISIONSOFMATERIALGOODSFORPAYMENTOFEACHCUSTODIAN,AFTERTHEIMPLEMENTATIONOFTHEPERPETUALINVENTORYMETHODSHOULDCHECKTHEINVENTORYACCOUNTIMPLEMENTATION,BUTALSOPROVIDESPROPERTY,INVENTORYANDSUP
25、PLIESACOMPREHENSIVEINVENTORYOFTHELOCALSYSTEMTOENSURETIMELYPROCESSINGOFDEBITORPROPERTYLINEERRORSOCCURINADDITIONTOPROVISIONSSUCHASCASHTELLERBEFOREWORKTOCHECKOUTTHEDAILYCASHCOUNT,INCASEOFERRORSSHOULDBEPROMPTLYREPORTED,THEACCOUNTINGOFFICERALSOALWAYSCHECKTHECASHIERWORK,REGULARORCASHANDTREASURYCHECKSFROMT
26、IMETOTIMEMANAGEMENTRESPONSIBILITIESLINKSTOFREEPAPERDOWNLOAD4TOESTABLISHASOUNDINTERNALCONTROLSYSTEM1ESTABLISHMENTOFORGANIZATIONALPLANNINGANDCONTROLMECHANISMSSOMEOFTHEINTERRELATEDDUTIESCANNOTBECONCENTRATEDINONEPERSON,THEDUTIESANDPOWERSOFORGANIZATIONMUSTBEAUTHORIZED,ANDTOENSURETHATTHETERMSOFTHEMANDATEW
27、ITHOUTEXTERNALINTERVENTION,THEECONOMYOFEACHTYPEOFBUSINESSOPERATIONMUSTBEINDIFFERENTDEPARTMENTSANDTOENSUREMUTUALCHECKSBETWEENTHERELEVANTDEPARTMENTSINTHEECONOMICACTIVITIESOFEACHINSPECTION,THEINSPECTORSHOULDNOTBESUBORDINATETOINSPECTIONTOENSURETHATTHEPROBLEMWASDIAGNOSEDQUICKLYSOLVED2THEESTABLISHMENTOFAU
28、THORIZATIONAPPROVALSYSTEMSHOULDDEALWITHINTERNALDEPARTMENTSORSTAFFTOCONTROLTHEECONOMICACTIVITIESOFTHEAUTHORITYUNITWITHINASTAFFINDEALINGWITHECONOMICBUSINESS,MUSTBEAUTHORIZEDTOAPPROVE,OTHERWISEITCANNOT3TOEXERCISEBUDGETARYCONTROLTHEBUDGETMUSTREFLECTTHEBUSINESSOPERATIONANDMANAGEMENTOFITSOBJECTIVES,ANDCLE
29、ARRESPONSIBILITIESANDRIGHTSBUDGETEXECUTIONSHOULDBEALLOWEDTOBEAUTHORIZEDTOAPPROVETHEBUDGETBEADJUSTEDTOMAKETHEBUDGETMOREREALISTICBUDGETSHOULDBETIMELYANDREGULARFEEDBACKIMPLEMENTATION4THEIMPLEMENTATIONOFPHYSICALCONTROLONESHOULDSTRICTLYCONTROLACCESSTOPHYSICALASSETS,SUCHASRESTRICTIONSCLOSETOTHECASH,INVENT
30、ORY,SOASTOREDUCETHELOSSOFASSETSSECONDREGULARPROPERTYINVENTORY,SOTHATACCOUNTSMATCHTHEREALITYSMESCANARRANGEFORSPECIALDEPARTMENTSANDPERSONNELTOIMPLEMENTINTERNALMONITORINGANDEVALUATION,MAKERECOMMENDATIONSANDSUPERVISEALLASPECTSOFTHECONTINUOUSIMPROVEMENTOFINTERNALCONTROL,ANDENHANCETHEEFFECTIVEIMPLEMENTATI
31、ONOFSTANDARDIZEDSYSTEMOFINTERNALCONTROLSYSTEMANDTHECONSCIOUSNESSOFTHECADRESANDWORKERSOFENTERPRISESTOACTIVELYPARTICIPATEINTHESYSTEMOFINTERNALCONTROLTO5THEIMPLEMENTATIONOFPERFORMANCEAPPRAISALSYSTEMINORDERTOACHIEVETHEESTABLISHEDOBJECTIVES,SHOULDIMPLEMENTEFFECTIVEINCENTIVE,REWARDANDPUNISHMENTMECHANISM,E
32、NCOURAGINGALLSTAFFINVOLVEDINBUSINESSMANAGEMENTANDCONTROLINORDERTOGIVEFULLPLAYTOTHEIRINITIATIVETHESECTORTHROUGHREGULARPERFORMANCEAPPRAISALMEETINGTHECOMPLETIONOFITSOBJECTIVES,ASEXPOSTCONTROL,NOTONLYTOSUMMARIZERESULTSOFTHEWORKACERTAINPERIOD,BUTALSOIDENTIFYPROBLEMS,IMPROVINGWORKPROCESSESTHROUGHTHEPERFOR
33、MANCEEVALUATION,WITHTHENECESSARYINCENTIVES,THEDEPARTMENTSWORKOBJECTIVESANDPERSONALOBJECTIVESCLOSELYLINKED,THEDEPARTMENTSOBJECTIVESWILLBEACHIEVEDTHROUGHPERSONALWORKOBJECTIVESTOACHIEVE5IMPROVETHECOMPANYSINTERNALCONTROLENVIRONMENTCONTROLOFENVIRONMENTALFACTORSAREMANY,VALUES,ORGANIZATIONALSTRUCTURE,CONTR
34、OLOBJECTIVES,STAFFCAPACITY,MOTIVATIONANDINDUCTIONMECHANISM,MANAGEMENTPHILOSOPHYANDOPERATINGSTYLE,RULESANDREGULATIONSANDPERSONNELPOLICIESANDSOONTHESEELEMENTSFORTHEENTERPRISE,NOTASHORTTIMECANCHANGEORFORMEDTOIMPROVETHEINTERNALCONTROLENVIRONMENT,WEMUSTFIRSTDOTHEFOLLOWINGSEVERALJOBS1HAVEACLEARSUBJECTANDT
35、HECONTROLOFTHEINTERNALCONTROLOBJECTIVESCONTROLSUBJECTWHOSOLVEDTHEPROBLEMOFINTERNALCONTROLS,WHILETHECONTROLOBJECTIVEISTOSOLVETHEPROBLEMOFWHYTHECONTROLTHESCIENTIFICENTERPRISEWITHINTHEENTERPRISEORGANIZATIONALSTRUCTURESHOULDCONSISTOFFOURALEVELOFECONOMICENTITIES,ANDACCORDINGLY,THEREAREFOURTYPESOFINTERNAL
36、CONTROLSUBJECT,IESHAREHOLDERS,MANAGERS,EXECUTIVESANDORDINARYEMPLOYEESANDTHEFOURHAVETHEIROWNCONTROLOFTHEMAINCONTROLOBJECTIVES,THETARGETSHAREHOLDERWEALTHMAXIMIZATION,OPERATORSGOALISTOINCREASEOPERATINGEFFICIENCYMANAGERSAIMTOCOMPLETETHEGOALOFRESPONSIBILITY,ACCESSTOTHEREALBUSINESSOFRUNNINGTHEREPORTGENERA
37、LSTAFFGOALISTOCOMPLYWITHTHEENTERPRISESINTERNALRULESANDREGULATIONS,CONTINUOUSLYIMPROVETHEPRODUCTIONEFFICIENCY2TOHAVEADVANCEDMANAGEMENTCONTROLANDQUALITYMANAGEMENTPERSONNELMANAGEMENTCONTROLASAMANAGEMENTMANDATETOOTHERSTHEUSEOFDIRECTCONTROLANDSUPERVISIONOFTHEENTIRECOMPANYAWAYTOIMPLEMENTACTIVITIES,INCLUDI
38、NGMANYELEMENTSSUCHASTHEDEVELOPMENTCOMPANYTHEMANAGEMENTSYSTEM,PREPARATIONOFPLANS,PERFORMANCEANDPROGRAMEVALUATION,INVESTIGATIONANDCORRECTIONOFDEVIATIONFROMTHEEXPECTEDDIFFERENCESTOHAVETHEADVANCEDMANAGEMENTCONTROLMETHODS,SUPPLEMENTEDBYACTIVEPERSONNELPOLICIESNEEDTOBEABLETOTRAINANDINTRODUCEANUMBEROFHIGHQU
39、ALITY,TOMASTERTHEADVANCEDMANAGEMENTMETHODOFTHEPERSONNEL,TOIMPROVETHEBUSINESSMANAGEMENTCONCEPTS,METHODSANDSTYLE,AGOODTRAININGSTAFFETHICS,VALUESANDSENSEOFFULLCONTROL,CREATINGASPECIFICCORPORATECULTURE译文中小型企业内部控制制度的建设资料来源HTTP/ENGHI138COM/I258280_在知识经济迅猛发展的今天，商业环境的影响不仅复杂而且不稳定，它日益成为激烈的市场竞争。如何提高企业的竞争力，改善企业
40、的经济效率，是企业非常关心的问题。企业需要建立一项内部控制制度来适应生产管理。加强内部监督和改善管理水平，提高经济效率，是促进企业发展的根本性措施。在这篇论文中，研究了中小企业的内部结构的重要性控制系统以及如何建立有效的中小企业内部控制制度。关键词内部控制，内部控制系统，内部控制制度建设随着市场经济的发展,会计渗透经济活动的各个领域,会计信息已经日益成为政府部门、投资者、债权人及公众宏观调控,提高经济管理和评价对财务状况,防止经营风险，制定投资决策等的一个重要基础。然而,在现实生活中,由于较弱的法律制度和监督机制不健全,一些企业帐户的帐户外设,虚假会计信息和其他非法会计操作国家逃税、转让国有资
41、产、欺骗投资者和市民从而实现多种非法的目的。这些问题不仅影响会计功能的发挥,而且严重危害社会经济发展。内部管理相对宽松、薄弱的内部控制以及会计信息失真等问题,在新修订的会计法律中规定的公司必须建立健全内部会计制度、建立健全内部控制制度，实施内部会计监督是关键。一、现行的中小企业内部控制问题1、不完整的内部控制制度现在有很多的内部控制制度并不全面,内部控制没有涵盖所有企业的部门和人员,一些企业的商务领域和各个有联系的业务缺乏内部控制的约束,使企业会计工作秩序混乱，引起会计会计信息失真等这些问题是非常严肃。比如说许多公司用空白证书来存储系统，在会计人员的分工中没有建立起“内部检查”原则。甚至一些小
42、型企业没有正式的会计部门、审计部门等，小型企业一个人安排事情的现象常常发生，在一些日常工作中小型企业准备的会计文件、记录书、财务报表和发布的一系列会计分析是毫无意义的。一些公司人工制造会计数据,将“小国债”混乱传播、藏匿收入以虚假利润避免缴税。所有这些都是与缺乏内部控制系统具有很密切的关系。2、缺乏有效的内部监督机制为了加强管理监督,中国政府已经形成了一个社会公众的监督,包括在企业形成的监测和管理系统。但在这样的一个大型系统的监督和管理的影响下中小企业的内部控制制度依然不能让人满意。原因可能是有一些企业的内部审计不能充分发挥其功能。一些公司的业务处理人员、会计师在监管不严的情况下使用漏洞，而很
43、多领导干部则收受贿赂,大肆进行贪污,并使用非法所拥有的假发票和来自其他企业的资金。3、在企业内部控制系统中,低素质的工作人员削弱了内部审计的功能近年来,在对中小企业的工作人员进行的会计、业务培训中,没有对他们的思想政治进行教育,于是造就了一些还没有资格进入会计团队、思维质量较差、商务所知甚少,甚至连正常的会计处理都不行,更不用说能使用内部控制系统的人。有一些商业领袖不知道会计制度、会计准则。据调查,大量的中小型企业没有内部审计程序,内部审计机关甚至是中小企业的其功能也被严重削弱了,使其不能恰如其分地评价各种财务会计信息的管理表现。因此,各种管理部门更大胆并趁机利用内部控制的漏洞。二、提高中小企
44、业内部控制制度的建议1、清楚分工负责处理各种经济活动和程序化的运作方式企业提高和加强内部组织,首先要对业务计划有所制定，其次要在经济活动组织过程中建立内部控制基础。核心问题是合理的分工责任。在正常情况下,处理整个过程业务操作对每个人来说,会有几个重要的方面。对提供了操作过程的两个或多个部门中，员工分担各项责任,扮演不同的角色并相互控制。如果进行购买业务，需要付款，那么提供采购是需要先填写一个供应计划或销售部的审核、内容、如订单金额，单位计价等是否合同规定,会计师应检查内容条款和检查采购预算,准备部分支付文件,最后由出纳完成一个完整的付款凭证程序用汇款的方式出纳员汇款发票,而且要审计会计人员完成
45、交易。在采购汇兑业务还款中,要求完成报告交由采购经理议案,然后交付给货物运输工人，店主接受质量检验员对货物的数量、质量检验，会计师审计发票、单据、验收证书准备前的凭证还款。2、资产分工明确并纪录保管要求建立适用于钱财相互约束的账户，工作人员要保护资产的安全性和完整性。收银员不能同时负责审计、会计、记录和收入、费用、索赔和责任开户登记；对发行纸币要进行密封,在提取大量的现金给银行时必须有两个及以上主管,必须接受两个存货的安全存放的全过程；分类存储资料；审计专门或单独立户管理的会员帐号；负责钱财管理的人员出于某种原因离开他们的岗位或在领导指定一个代理人或接班人,要实行监督程序直到完成必要的转会程序
46、。此外,现金收入支出核准制度、错综复杂的材料收发体系、复杂的积分系统等,采取各种内部控制的措施来应对错误的系统。3、清晰的资产存货的企业制度为了确保其他物品的安全性和完整性,除本文规定外,在对物质资料进行付款后,各托管人应对永续盘存的实施方法进行库存帐实施的检查,而且提供一种全面的盘点当地库存的系统,以确保及时处理付款或者财产等发生错误。除了规定如出纳在工作前应该检查日常现金,以防计算误差,会计人员也应该检查出纳工作,定期核对现金并明确管理的责任。4、建立一项健康有效的内部控制系统1建立计划组织和控制机制。在职权划分方面,一些相连的职责不能集中在一个人,必须由经授权的组织确保各项任务条款。对没
47、有外部干预的各项经济业务操作，必须在不同部门之间相互制约的关系。对每次经济活动的检验,检查员不应服从来自上级的检验从而确保问题的快速诊断和解决。2授权审批制度的建立。应该由处理内部部门或人员控制经济活动的中央主管机关定之。单位的工作人员在如何处理经济业务中,必须经授权批准,否则不能处理。3建立预算控制。预算必须体现其经营管理目标,明确责任和权利。预算执行应该经授权批准，被允许的本级预算的调整应实际，且预算应及时和定期反馈实施。4实施身体力行的控制。每个人都应该严格控制对有形资产的接近。例如限制接近现金、存货,从而减少资产的损失；第二，定期检查财产清单,以便实现帐户和现金一致。中小企业可以安排专
48、门部门的人员,实施内部监测评价,提出建议和监管，不断完善内部控制,提高规范体系的有效实施,加强企业领导干部和企业员工的内部控制意识。5绩效考核制度的实施。为了实现既定目标,应实施有效的激励奖惩机制，鼓励所有的员工进行有效的经营管理,充分发挥他们的积极作用。企业通过定期的绩效评估来完成它的目标。对事后控制,不仅要总结工作结果,而且要在一定时期内查找问题,提高工作程序。通过绩效评估,必要的激励部门的工作目标和个人目标使这两个目标紧密地联系在一起的,使部门的目标通过个人的工作目标实现而实现。5、提高公司的内部控制环境控制环境涉及很多的因素其中有价值观、组织结构、控制目标、员工能力、激励和诱导机制、管
49、理理念、经营方式、法规、规章和人事政策等。这些因素存在于企业中,但是不能在短时间内得到改变。改善内部控制环境,首先我们必须做以下几个工作。1有一个明确的主题和控制内部控制的目标。控制内部控制的学科解决了这个问题,控制的目标是解决这个问题。企业内部的科学组织结构应该包括四个经济实体,因此,有四种类型的内部控制的主体，即股东、经理、主管和普通员工。这四个主体有自己的控制的目标,即股东的目标是股东财富最大化、经营者的目标是提高运作效率；经理们的目标是完成目标的责任,获得真正的商业运行报告；一般工作人员的目标是所做的工作符合企业内部规章制度,不断提高生产效率。2有先进的管理控制及高素质的质量管理人员。管理控制作为一种管理授权，他人可以使用直接的控制和监督来实现整个公司的管理活动,但是这受到多种因素的影响,如发展公司管理体制,准备性能计划和方案的评估、调查和纠正偏离预期的差错。拥有先进的管理控制方法并辅以工作人员的政策培养，引进一批高素质、掌握先进管理方法的工作人员,提高业务管理的概念、方法和方式,形成一种独特的企业文化来对员工道德、价值观念进行全面的控制。
