How To Control And Control The Internal Financial Control Of Enterprises

See if the internal environment is harmonious.

From the perspective of internal environment, the corporate governance structure of most enterprises in China has not yet been established.

Such phenomena as the unreasonable composition of board of directors, incomplete organization of subordinates, inadequate supervision in practice, large proportion of internal directors, lack of external independent directors, and highly overlapping of board members and managers are quite common.

In this regard, on the one hand, we must put an end to it.

The personnel cross the post and speed up the reform of the property right system of the modern enterprises, laying a solid foundation for the effective establishment of the internal control system from the property right system.

On the other hand, we must constantly improve the board system, give full play to the core role of the board of directors, improve the proportion of independent directors, and resolutely avoid the phenomenon of "independent" and independent directors' ignorance of the independent directors, so as to build a harmonious internal environment with clear responsibilities and responsibilities.

Controlling risks within affordability

From the perspective of risk assessment, the risk awareness of enterprises is not mentioned.

In this regard, the government, theorists and practitioners need to make efforts to enable each enterprise to set up a set of risk early warning index system, rationally determine the risk response strategy, so as to make our enterprises' risk assessment and information disclosure standardized.

From the perspective of control activities, many enterprises have many blind spots in the design of the internal control system.

If the cashier receives the bank statement, compiles bank balance adjustment form, and has a lack of clear handover system during the employee's temporary leave or business trip, it will lead to various problems in the normal business activities.

The enterprise shall, through the compilation of the internal management system, employee manuals, organizational charts, business process charts, job descriptions and permissions guidelines, so as to enable the employees to understand and master the internal organization setup and the allocation of responsibilities and responsibilities, clarify the division of responsibilities, strengthen the rights and responsibilities, and perform supervision.

Through the establishment of a complete internal control system and a clear business process, we should rationally divide, control and assess the various functional departments and personnel of the company, and control the risks of all business links within the affordability.

From the point of view of information and communication, many enterprises lack an effective information feedback mechanism. The internal control system can not be effectively returned to the leadership level in practice, and irregularities can not be corrected in time, resulting in the existence of internal control system in name only.

On the one hand, on the one hand, we should ensure that the top-down information pmission channel is smooth, so that every employee can clearly understand their status and role in the control system, as well as their respective objects, contents, ways and channels of information pmission, so that information can be pmitted accurately and orderly according to the established route.

On the other hand, it is necessary to improve the bottom-up information feedback channel, so that employees will be able to feedback in time to some management information such as some key business problems and ensure that all kinds of exceptions are reported and resolved in time.

From the view of internal supervision, many enterprise internal audit supervision institutions are not sound and independent, especially the supervision of the fraudulent behavior of senior managers is often powerless.

Therefore, we should conform to the trend of internal control externalization and integrate internal and external supervision resources.

On the one hand, we should strengthen the role of internal audit and improve the status of internal audit. At the same time, we should pform the main functions of internal audit from checking errors and preventing disadvantages to analyzing, evaluating and putting forward management proposals for the management of the company.

On the other hand, we should also use the external auditing power of the government and the society to achieve double supervision of internal control.

In addition to the above measures, we can also enhance the internal control execution by promoting traditional culture.

Buddhist "five precepts" is worth learning from.

"Five precepts" and Confucianism advocated "benevolence, righteousness, courtesy, wisdom, and faith" coming from one continuous line, is the norm of life, and is the foundation of perfecting personality.

It is worth mentioning that Buddhism's "no drinking" is included in the commandments, which has profound practical significance.

There is no such thing as alcohol, but drinking can cause people to lose their intelligence, which will affect the execution of other four commandments.

For the reference meaning of financial work, "five precepts" is like a complete internal control risk prevention system.

When making internal control system, enterprises should give full consideration to the perfection of execution.