澳门广东会

NINHAO,HUANYINGLAIDAOHUACAIHUIJI

华财财税服务电话澳门广东会400-605-1919

企业经营必须解决十种内部控制问题

时间:2019-07-11 编辑:华财会计

  “良好的内控制度,能够有效约束企业的主要经济行为和关键岗位人员,确保企业经营和管理运行良好。笔者结合多年的财务管理和中介审计工作经验,总结了企业在内控设计时面临的十个突出问题。”

  SHEJIMUBIAOBUJIZHONG

澳门广东会  QIYESHEJINEIKONGZHIDUSHI,RUGUOHUSHIMUBIAODINGWEI,KENENGHUICHUXIANSHEJIMUBIAOBUJIZHONG、SILUBUQINGXIWENTI:YISHIGUANZHUNEIKONGDEJUTIMUBIAO,HUSHINEIKONGZHIDUSHEJIYINGDANGFUWUYUQIYEFAZHANDEZHANLVEMUBIAO;ERSHIZHANLVEMUBIAODIAOZHENG、YEWUMOSHIGAIBIANHOU,NEIKONGCHENGXUBUNENGGENSHANGQIYEBIANGEDEBUFA;SANSHINEIKONGZHIDUCEZHONGCHAWUBI、FANGFENGXIAN,HUSHICAIWUBAOGAOHEGUANLIXINXIDEZHENSHI、KEKAOHEWANZHENG,BIAOXIANWEIGUOCHENGKONGZHIHEJIEGUOKONGZHIBUPINGHENG,GAOJIGUANLIRENYUANRONGRENSHENZHISHOUYI、ZHISHIHUIJIZAOJIA,WEIXUGOUYEJI、YINMANLIRUNHUOTOUTAOSHUIKUANERFANGQINEIKONG。

  GUANJIANKONGZHIDIANPIANLI

  QIYENEIKONGZHIDUDESHEJI,ZAICENGCISHANGYINGHANGAIDONGSHIHUI、GUANLICENGHEQUANTIYUANGONG,ZAIDUIXIANGSHANGYINGSHEJIGEXIANGYEWUHEGUANLIHUODONG,ZAILIUCHENGSHANGYINGSHENTOUDAOJUECE、ZHIXING、JIANDU、FANKUIDENGGEGEHUANJIE。ERXUANZHUNGUANJIANKONGZHIDIANSHIZHIDINGNEIKONGZHIDUDEHEXIN,ZHIYOUZHUAZHUGUANJIANKONGZHIDIAN,CAINENGYOUXIAOBIMIANNEIKONGZHENKONG。BIRU,XIAOSHOUSHOUKUANHUANJIEDEGUANJIANKONGZHIDIANZHIYISHIXIAOSHOURENYUANBUDEZHIJIESHOUQUXIAOHUOKUAN。YOUDEQIYEWEIFANGBIANGONGZUO,ZAIYIDINGTIAOJIANXIAYUNXUXIAOSHOURENYUANZHIJIESHOUQUXIAOHUOKUAN,ZHEIYANGDENEIKONGZHIDUWEIWULIANGRENYUANJIELIU、NUOYONGSHENZHITANWUHUOKUANTIGONGLEKENENG。

  CHENGBENXIAOYISHIHENG

澳门广东会  NEIKONGZHIDUSHEJIXUJIANGQIUKONGZHIXIAOLVHEXIAOGUO,HELIQUANHENGCHENGBENHEXIAOYIDEGUANXI,BIMIANLIANGGEJIDUAN:YISHICHENGBENJIESHENGPIANHAO,JISHIDUIZHONGYAOYEWUYUSHIXIANG、GAOFENGXIANYEWULINGYU,YEBUSHEDETOURUBIYAODEKONGZHICHENGBEN;ERSHIKEQIUKONGZHIXIAOYI,SHEJIDEKONGZHICHENGXUFANSUO,GUANLIGANGXINGYOUYUDANQUESHAOBIYAODEBIANTONG,ZHIXINGNANDUDA、XIAOLVCHA。BAWOHAOCHENGBENXIAOYIYUANZE,XUYAOJIZHU:NEIKONGBUZAIFANJIAN,GUANYONGJIUXING。

  ZHAOBANZHAOCHAOQUEGEXING

澳门广东会  QIYEZHIJIANYINSUOYOUZHIXINGSHI、ZUZHIXINGSHI、XINGYETEDIAN、JINGYINGMOSHI、YEWUGUIMO、AOMENGUANGDONGHUIDENGFANGMIANDECHABIE,ZAISHISHINEIKONGSHIYEYOUBUTONGDEYAOQIU。JIEJIANBIERENDEJINGYANBENWUKEHOUFEI,JIARUZHISHIJIANDANZHAOCHAO,QIANRENYIMIAN,NEIKONGZHIDUBUNENGCHONGFENTIXIANGEXINGHUACHAYI,NEIZHINENGSUANSHICHONGDANGMENMIAN,HENNANJUYOUKECAOZUOXING。

  QIYEFAZHANNANSHIYING

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  BUMENZHIJIANSHAOXIETONG

澳门广东会  YOUDEQIYEBANEIBUKONGZHIDENGTONGYUNEIBUHUIJIKONGZHI,RENWEINEIKONGSHICAIWUBUMENJIANDUQITABUMENDEZHIZE,WANGWANGXINGCHENGCAIWUBUMENDANQIANGPIMAZHUANEIKONG,QUEDEBUDAOQITABUMENXIETONGPEIHEHEZHICHILIJIEDEBEIDONGJUMIAN。GAOJIGUANLIRENYUAN,TEBIESHIZHIJIEFUZEDEZHUGUANRENYUANZAIRENSHISHANGDEWUQU、ZISHENNENGLIDEXIANZHI、GUANLISHANGDEPIANHAODENGYINSU,DOUKENENGSHIQIYEBUMENZHIJIANDENEIKONGXIETONGXIAOGUORUOHUA。

  KONGZHICHENGXUTUOJIE

澳门广东会  QIYENEIKONGDECHENGXUYINGDANGYUYEWULIUCHENGHUANHUANXIANGKOU,XIANGGUANDEKONGZHIYAOQIUYINGDANGYANSHENDAOYEWUDEGEGELIANTIAO,YEWULIANTIAOBIANHUAHOUYEYINGDANGYOUQIADANGDEKONGZHICHENGXUYUZHIXIANGSHIYING,FOUZEJIUKENENGCHUXIANKONGZHICHENGXUTUOJIEDEWENTI。BIRU,YOUDEQIYEZAIHETONGKONGZHIZHONG,ZHIGUANZHUHETONGPINGSHENHEQIANDING,BUZHUZHONGHETONGDEZHIXINGHEBIANGENG,HUOZHESUIRANGUANZHUHETONGDEZHIXING,DANGENZONGKONGZHICHENGXUZHISHICANZHAOCHUSHIQIANDINGDEHETONG,BUSHENRUFENXIHETONGBIANGENGYUANYIN,BURENZHENLEJIEHETONGTIAOKUANBIANGENGDENEIRONG,SHIDEKONGZHICHENGXUTUOJIE。

  XINRENYUYUEJIANDU

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  ZHIDUQIANJIUHUANJING

  NEIKONGZHIDUSHEJIYINGDANGYIQIYEDEGONGZUOHUANJINGWEIYITUO,BUTONGDEGONGZUOHUANJINGHERENYUANANPAI,DUINEIKONGDEYAOQIUYEBUJINXIANGTONG。YOUDEQIYEPAIZHUWAIDIDEJINGYINGWANGDIANBUSHELIFENGONGSI,YIDIJINGYINGWANGDIANDECAIGOU、CANGCHU、BAOGUAN、XIAOSHOU、SHOUKUANYEWUWANQUANYILAITONGYIBUMENDEGONGZUO。SUIZHEWANGDIANDEJINGYINGGUIMOKUODA,QIZIZHUJINGYINGSHIJIANYUEZHANG,QIYEMIANLINDEFENGXIANJIUYUEDA。ZAICIJINGYINGHUANJINGXIA,RUOMEIYOUSHIDANGDENEIKONGZHIDUANPAI,DANDUYIKAONEIBUSHENJIHETUJIJIANCHASHIJIEJUEBULEWENTIDE。

  QINGXINGUANLIXITONG

澳门广东会  QIYEGUANLIXITONGWANGWANGJUYOUYIDINGDEJUXIANXING,YOUDEQIYEQUEFADUIXITONGLIUCHENGYUNEIKONGYOUXIAOXINGHESHIPEIXINGDEPINGGU,LIUCHENGZAIZAOBUCHEDI,GUANLIXITONGYUKONGZHIHUANJIETUOJIESHENZHIMAODUN,XITONGGENGXINBUJISHI,NEIKONGGONGZUOYOUGUOFENYILAIGUANLIXITONG,XINGCHENGXITONGLIUCHENGHEKONGZHICHENGXULIANGTIAOZHUXIANDEPAICHIXIAOYING,YOUKENENGZAOCHENGGUANLIHUNLUANHEKONGZHICHENGXUSHIXIAO。

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