如何搞好企业的内部控制（How to improve the internal control of enterprise）.docVIP

如何搞好企业的内部控制（How to improve the internal control of enterprise） O internal accounting control discussion O How to improve the internal control of enterprise O Li Yanfang Internal control is the inevitable outcome of modern management It means a series of necessary measures to ensure the normal operation of an enterprise To manage measures, enterprises need as long as they have economic activities Have corresponding internal controls. Is the internal control system reasonable?, Integrity and effectiveness will affect the accounting business directly or indirectly The authenticity and integrity of accounting records and financial statements The center of internal control system is financial accounting control The main responsibility of the internal control is the financial staff. Therefore, wealth The personnel shall assist the enterprise management in establishing effective internal control Institution. I. functions of internal control The functions of the internal control include the highest management authority of the enterprise A method used to authorize and direct the conduct of business activities, It also includes the nuclear data of all kinds of information arising from the operation Calculations, audits and analyses, and a comprehensive account of operational activities Rules and regulations formulated and controlled and evaluated. Two. Objective of internal bowel control An effective internal control of an enterprise should be achieved as follows Target: 1. ensure that business activities are carried out in accordance with appropriate authority. 2. ensure all transactions and matters are in the right amount Records and appropriate accounts are kept in place during the appropriate accounting period, Prepare accounting statements in accordance with accounting standards O. 3. ensure the contact and processing of assets and records Appropriate authorization. 4. ensure that the book assets and physical assets are checked regularly Fu. Three, the basis of internal