Description: control environment is the implementation of internal control is effective to control the key factors in the success of the master control environment and control subject how to overcome the limitations of internal control, so that a good implementation of the internal control environment and internal control to play for China's economic development maximum impact.
Internal Control System Guidelines states: "Internal control including the control environment, risk management, control activities, information and communication, and supervision of five elements", the five elements of the division method and the current internal controls on the international success of the latest phase of convergence, is our "Accounting Law" management system supporting measures, and it is international practice to connect with the portrayal, but also solve an important means of accounting information distortion. As the internal control their own limitations and characteristics of Chinese enterprises themselves, although the internal control for our business management play a decisive role, however, a problem which is worthy of study. Now I turn on the internal control environment, their understanding of the principal.
Five elements, the primary factor controlling the environment, criteria are defined as follows: that constitute an organization's internal control environment reflects the personnel within the organization, especially the attitude of the management of internal controls, internal control is the basis for other elements. The factors affecting the control environment management philosophy and operating style of management, board of directors and internal oversight bodies of the settings, set the internal organizational structure and division of responsibilities and authority, human resources policy and implementation, staff ethics and integrity, competence.
Analysis on the control environment of the specific factors, one is "people" of factors, including management, board of directors, staff professional ethics and integrity, competence on one side, procedural and organizational issues, Ru internal oversight bodies, internal organization and institutional settings division of duties and powers, if the company has established reasonable control policies and procedures, but the decision makers negligence, inattention, misjudgment, the functions of ultra vires, arbitrary commands on the control of the majority, it will cause a control failure will result in ineffective control model, if the executives collude collusion, the surface of internal control exist, in fact it is a failure, if the internal oversight body set up is ineffective oversight, in addition, subject to the principle of cost-effectiveness of the restrictions, most of the internal control daily routine for the economic business, and individual, incidental business, less the establishment of the corresponding control, in the event of such business, there is not that appropriate control and internal control should be varied, with different economic things happen to produce and adapt to change, rather than the simple system and framework.
Is not difficult to understand the implementation of the internal control system is based on several assumptions, controlled entities assuming, controllability assumptions, human nature, not channeling through the assumption of "people" are those who join the chain of internal control, different roles In the role of internal control are also different, specific analysis is as follows:
1. Management. Management ideology of the establishment of a highly effective internal control environment plays a key role in the absolute, that management is the basis of the internal control environment. First of all, including management's attitude to the business risks and control business risk approach, followed by knowledge of enterprise management and the importance attached to the third, of the accounting work attitude and action. If the management authority by one person or a small number of controlled, especially in our country, from state-owned enterprise into a joint stock or limited liability company of the majority, and such a company more or less the color with the SOEs, and one final solution are common occurrences, signed a collective together, a collective mandate, it is useless, Ru Asia closed bankruptcy of Guangdong International Trust and Investment are related to internal control leadership to the degree of emphasis is directly related to attitude towards, management, 鍏锋湁 of scientific, objective, sex is always the truth, the manager's attitude and understanding of the problem is with a high degree of subjectivity. How to avoid the blindness in our decision-making, management science and normative, top management attitude towards the implementation of internal control and understanding of the role is implied, and they have demonstrated this kind of attitude, has a deeper reason: interest-driven, according to the survey shows that the board members of listed companies within 100% of the directors of the company accounted for 22.1% of valid samples, 50% of the directors of the company's internal accounting for 78.2% of the effective number of samples, chairman and general manager, who serve as the company's accounting 47.7% of the total sample, we can see, we must improve the corporate governance structure, the establishment of true corporate governance structure, so managers away from "personal interests", the exercise of an internal control manager or the implementation of the rights and obligations.
2. The specific implementation of the internal control system are: internal control processes as the operator, in the control chain is involved in the dual role which, for the next part is the controller, the last link is that the controlled, if there is a good control procedures and organization, a clear upper management, then the specific impact of the effect of internal control is to control the implementation of those. At this point, accounting plays a more important role, because the accounting system is the primary means of internal control. Their professional ethics and quality of the decision of this chain a smooth and fluent rotation and how to tap the potential of which maximize the effectiveness of internal control, I believe that there are two, one, to meet human needs. People have a desire to succeed psychological needs, and welfare and the treatment is its embodiment of the principle of considering the premise of cost-effectiveness, authority and management of prices linked to the implementation of the hard work of those who find and lose the will to lose The generous financial resources, management practices to reduce short-term workers to "love" with business. The second is to strengthen professional training of workers, especially the late accounting education, our national accounting standards followed by the pace of international accounting standards, has issued guidelines that guide the work of our accounting people, if not in time to learn the rules at home and abroad, not only like a battlefield The defeated, was the reality out more corporate losses.
Management, implementation of the internal control environment are the main form, not only independent but complementary, if the internal control environment in the upper management of the control to create a good atmosphere and the beginning of the implementation of those conscientiously perform internal control functions, then, a good internal control environment, and hang the national laws and regulations in the units of implementation, security and integrity of the assets, management information, financial and accounting information of the true, complete, to avoid or reduce risks, improve management efficiency and realization of management's management policy and goals?
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