会计信息系统内部控制参考文献

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The enterprise internal control theory The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior Unit interior accountant controls on the execution, the internal control What is the internal control The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete According to the control of the internal control can be divided into different purpose accounting control and management Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and In addition, the legitimacy of the financial activities within the unit is the internal control Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent This limitation must also be clear and Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non- Second, the basic structure of internal control The basic structure of internal Mainly includes control environment, accounting system and control procedures in three aspects: (a) control Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business (2) accounting Accounting system refers to establish accounting and accounting supervision procedure and method of business Effective accounting system should do: 1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately 2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary 3 and determine the time, business to business records in the appropriate accounting 4 in the financial and accounting reports, business and proper disclosure of expression related (3) control Control program to formulate policy and managers to ensure a certain Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, Third, the basic way of internal control The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit (a) to organize the According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible duties, facilitating the function of the internal Organize and control mainly includes two aspects: 1 and incompatible duties of If the accounting work of accountant and cashier incompatible duties, need to Should be separate positions usually have an authorized: economic business duties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation Incompatible duties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two If this hypothesis, breakthrough incompatible duties of separation cannot play control [NextPage] 2, the organization's A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved (2) authorized The authorized department of internal control unit to handle business or staff access Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no Authorized control unit can guarantee the implementation course and Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is the right level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should Practice has proved, rights should be restricted, lose the right to restrict the corruption which (3) budget Budget control is an important aspect of internal control, including financing, financing, purchasing, production, sales, investment and management The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear Second, the budget shall be permitted by the authorized to budget adjustments to budget and more Third, it shall timely feedback or regular budget (4) physical assets Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process (5) cost Modern cost control can be divided into "extensive" and "intensive" Extensive cost control, refers to the production technology, product process under the condition of invariable, rely solely on reducing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the production technology, product process, thus reducing the cost These two kinds of methods, combining modern cost 1, extensive cost control, the cost of raw materials procurement control from the final product sold throughout, and is one of the most fundamental and most main control First, the raw materials procurement cost For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct Second, the use of materials cost Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely reduce Third, product sales, cost Mainly propaganda cost control, notable is, advertising, promotional role played only product quality is the foundation of the user's Therefore, we should grasp investment and expenses of the matching [NextPage] 2 and intensive cost And can be divided into two types: one is to improve production technology by to reduce cost There are many ways to improve production technology, such as the introduction of new production line adopts high-tech products, Two is improved by process to reduce the cost of cost Intensive cost control on intellectual achievements, it can make the excess profit (6) risk Risk is usually referred to as a result of the action, and the risk associated with another concept is Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough For example, enterprise test-manufacturing a new product, this product can certainly advance trial success or But don't know these two consequences of possibility Business decisions are generally in uncertain In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not The risk control is to prevent and avoid as far as possible adverse According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk, 1, management Risk management refers to the production and business operation reasons for corporate profits to the Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertainty of uncertainty, causes the enterprise profit margins or the changes, thus bringing Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to 2, financial Financial risk and risk, it is to because debt and the enterprise's financial results for Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are due, the enterprise will into financial difficulties or When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and residual interest except compensation and thus make the self-capital profitability However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby reducing the self-capital, make enterprise losses incurred, even the bankruptcy of the The risk for financing The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising (7) auditing Audit control mainly refers to the internal audit, internal audit and control of accounting is to Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procedure is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives Internal audit content is very extensive, generally include internal financial audit and internal management Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system of accounting information in the regular internal audit methods and procedures, in order to make the internal audit institutions or internal auditors of accounting information system and procedure of audit In addition to the above seven internal control, and documentation Performance control and worker quality control, The new system of accounting supervision system on the unit interior, the main contents of the internal control Including: responsibilities, and strict procedures, truthfully record, regular check, In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important industry and points for each unit, reference, and learning to use gradually perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in