加强中小企业内部会计控制的措施.docVIP

MEASURES TO ENHANCE SMALL MIDDLE ENTERPRISES INTERNAL ACCOUNTING CONTROL From above analysis, enhancing small middle enterprises needs establishing and completing the corporate governance and effective rewards and punishment mechanism and organizational culture. 4.1 Establishing the effective corporate governance structure The first thing we need to do is to set a reasonable organizational structure. We should make the relationship sure between the management functions and the financial reports and divide the responsibility purview between the organizations. The internal organizations and management departments include the general stockholders meeting, the board of directors, the management and the board of supervisors. The governance responsibilities, positions of the stakeholders and the center position of the board of directors should be made clearly. The board of directors is at the center of the corporations management according to the stipulation of the corporation act. So the board of directors is responsible for the effectively implementation of the internal accounting system. At the same time, the function of the board of supervisors should be emphasized. Enhancing the construction of the board of supervisors can not only consummate the triangle-balance relationship of the governance structure, but also ensure the following and the execution of the internal accounting control system. The authorization of different departments should be clear and definite. The position is set according to the needs. The positions responsibility matches with the authorization. If the managements set the clearly methods of authorization and distributing responsibilities, the organizational control conscience would be increased greatly. 4.2 Constructing the effective rewards and punishment mechanism Without the check and evaluate or penalty and fines, the internal accounting control system would not be generalized and carried out. Scientific and reasonable reward and punishme