MBT scarpe vendita,Construction of the internal co

kingu32vgg4

Construction of the internal control framework for SMEs Thinking

Abstract Construction of the internal control framework for SMEs is very important to the construction of internal control, internal control SMEs internal control system should define the concept. Based on the current internal control problems of SMEs, analysis of the control objectives and principles for the construction of the internal control framework. Key words SMEs; internal control framework; build for the economic development of SMEs play an important role: China's industrial added value of 76.7% from small and medium enterprises, industrial output value, sales income, total profits and taxes 60%, 57% and 40% were from SMEs. With the restructuring of state-owned enterprises in recent years, the acceleration of growth of SMEs in ensuring economic stability, ease employment pressure and stimulate private investment, optimize the economic structure, the role of the increasingly obvious. However, some small and medium enterprises and poor efficiency because of the lack of strict internal controls and result in financial, production and management chaos also stand out, therefore, to protect the safety of property and materials for SMEs and accounting information is true and to promote implementation of management principles and improve operational efficiency, to ensure the healthy operation of the business activities of the internal control target more and more people concern. Internal control is a kind of optimization, the most simple, most rational standards or operating practices, is also a licensing system and the responsibility system is based on in-house check by corporate executives in management practice to create, and by theoretical summary of the audit staff gradually improved self-monitoring and self-adjustment system. Internal control is the management of SMEs based on the construction of the internal control framework is essential for SMEs starting point for improving internal control, small and medium enterprises sustained and healthy development of the important guarantee. A suitable internal control concepts in the definition of SMEs on the definition of the concept of internal control, internal control framework is the study of small and medium enterprises must first clear a problem. Internal control is in fact the first accounting control. RH Montgomery, as Lima in 1912, Later, over time, gradually enriched the content of internal control. In 1949, the AICPA (AICPA) for the first time the definition of internal control and in the 50's weekend were divided into internal accounting control and internal management control; 1988, the U.S. AICPA proposed internal control structure, control environment, accounting systems and controls program three elements; 1992, COSO internal control components report the concept will be divided into the control environment, risk assessment, control activities, information and communication and monitoring. Sector in our country, understanding of internal control are the three major perspectives: the internal accounting and management control, internal control structure and internal control elements. 1. Internal accounting and management control point of view by certified public accountants,[link widoczny dla zalogowanych], mainly from the perspective of responsibility raised by the audit, internal control will be divided into two parts: the accounting control and management control. CPA is only responsible for the review of internal accounting controls, including property, security and reliability of accounting information related to the authorization approval, segregation of duties, physical protection and internal audit, and make relevant audit opinion. This view is actually a reference to AICPA's audit program committee in 1958,[link widoczny dla zalogowanych], 2. The internal control structure than the internal accounting control and internal management controls have two significant changes: First, internal control as the internal control structure; the second is that the internal control by the control environment, accounting system and control program of three parts. This view applied to the AICPA's definition of internal control. 3. The internal control components point of view is actually COSO report At present, scholars generally agree that the five elements of COSO report is a mature market economy of the internal control elements. Internal control theory of a late start, and the mature market from the practice of national economic conditions, there is still a considerable distance, the Ministry of Finance has issued the standard of internal controls focused on the accounting field, it is not sound. Therefore, our enterprises, especially SMEs can not copy the internal control construct existing mature Western models, but should be concerned about the external environment, business, culture, philosophy, based on the operating characteristics of the first grasp the key points, and then step by step. Internal control practices in accordance with the current status of view, I believe that the concept of internal control will be defined as SMEs internal control system more in line with the concept of the actual situation of SMEs in China. Internal control will be divided into internal accounting control and internal management control, internal accounting controls and accounting work and accounting that are directly related to the control of information; and internal management control is directly related with the operation and management control. Market economy, despite the internal control continuously enrich the content, but the SME accounting control is always a fundamental part of the internal control framework is the basis for management control. Management control and accounting control only interaction with the two in order to eventually achieve the objectives of internal control. Summary, SMEs can get the basic framework of internal control relations: management control and accounting control of small and medium enterprises constitute the internal control; accounting control is the basis for management control, management control, accounting control is the support level. Second, the internal control objectives and principles for SMEs (a) small and medium enterprises current status of internal control,[link widoczny dla zalogowanych], internal control of the situation of SME characteristics are as follows: 1. Enterprises person in charge of internal control consciousness, the concept of poor internal controls. SMEs are often created by a minority, single-property rights, ownership, right to development, unity, decision-making and development management of the subjective and arbitrary large, managers tend to understand the importance of internal control, or willing to establish and implement internal controls. The former is the development because they consider themselves enough to ensure safety and integrity of the property; the latter is driven by the profit motive. Appointment of staff in charge of the enterprise, especially when accountants cronyism, to bring convenience to seek profit for themselves, managers do not want control of their own, their understanding of internal controls on the lower right. 2. Basic Accounting irregularities and financial system is not perfect. Development of small, simple organization, a small number of employees, work characteristics of small and medium enterprises can not be subdivided, combined with most of the small and medium private enterprises belong to non-state to the owners at the core of the vertical management of these SMEs tend not to attach importance to the accounting system building. Such as internal containment system, audit system, measurement inspection system, financial inventory system, cost accounting system, financial balance and other basic system of examination and approval system or no, or some, but not seriously implemented. 3. Internal control is not standardized. Some SME managers believe that large enterprises can implement internal controls, due to scale and medium-sized, human, financial constraints are difficult to internal controls; there are some people that SMEs did not implement separation of ownership, no internal control . Meanwhile, the SME is responsible for the management of the enterprise biased in favor of hands-on, so that small and medium management system of internal control design and internal control methods used on non-standard, leading to inadequate internal controls. SMEs imperfect internal control, resulting in serious distortion of accounting information, while not conducive to long-term development. At present, the early years of China's accession to WTO transition period is about the past, SMEs will face enormous challenges. If SMEs do not change their ideas and take the legal development and improve the internal management mechanism for combining the road, you can not face the fierce market competition. SMEs should be based on their own situation to develop, implement internal control system, which not only national in order to ensure the authenticity of financial reporting requirements, but also the healthy development of their own internal requirements. (B) internal control objectives and principles for SMEs SME internal control primary goal is to achieve business goals, including the Hennessy and a variety of measures, including the Hennessy is the basis for a variety of measures is Hennessy an important guarantee. Can include the following three specific objectives: first, protection of property supplies the security, integrity and accounting information, truthful and reliable; the second is to promote implementation of enterprise development policies, improve development efficiency; third is to establish risk control system,[link widoczny dla zalogowanych], strengthen risk management to ensure the health of the business activities of enterprises running. Small general business single, individual small scale, flexible,[link widoczny dla zalogowanych], business process is relatively simple, the patriarchal family is widespread, cronyism, direct centralized control over decentralized. Therefore, SMEs can not be completely in accordance with the requirements of large enterprises to design methods and internal control, and should follow the principles and methods of its unique: 1. From the business reality principle (the principle of flexibility.) SMEs wide range of businesses, have their own characteristics, so in the development of the internal control system can not copy the practices of other companies, should be based on the company's business, the scale of development appropriate to the characteristics of flexibility in the control situation of the enterprise system. 2. A new concept of the principle of cost-effectiveness. SMEs in the establishment and improvement of the internal control process, not only to consider the benefits to more than pay the cost, and must be considered from a long-term benefits. Only in accordance with this principle, SMEs have internal control design and implementation of a huge driving force. 3. The importance of principles. The success or failure of those relationships, such as the impact of gains and losses, the cost of important issues must be strictly controlled, while those minor matters or simply based on the ability of enterprises to control or not control.