What are the internal control systems and methods of the enterprise?

The internal control system mainly has the following aspects:

1.Authorization Control. Authorized control refers to the staff at all levels of the enterprise, must be authorized and approved, in order to deal with the relevant economic business, without authorization and approval, these personnel are not allowed to contact these businesses, this control mode makes each process, link responsibility, rights clear, so that some events are controlled when they occur.

Authorized control requires that the scope of responsibilities and business processing authority of managers at all levels be specified, and it also requires that the responsibilities of managers at all levels be clarified, so that they are responsible for their own business processing behavior.

2.Division of labor control. Division of labor control means that for related duties, the division of labor must be carried out, and one person cannot be responsible for the concurrent position. This control system enables the personnel concerned to check and supervise each other in the handling of economic operations.

3.Business record control. Business record control refers to a series of measures and methods that must be taken to ensure the authenticity, timeliness and correctness of accounting records when accounting records are made of economic operations.

4.Property security control system. The property security control system is a variety of methods and measures adopted to ensure the safety and integrity of the company's property and materials.

5.Paperwork control. Written document control refers to the process of business processing, the requirements of the enterprise for operation and management, relevant precautions, etc. into written documents, rules and regulations, issued to staff at all levels, or hung in offices, warehouses and other public places.

6.Personnel quality control. Personnel quality control is to adopt certain methods and means to ensure that personnel at all levels of the enterprise have the quality suitable for the work they are responsible for, so as to ensure the quality of business work.

The basic elements of the internal control system are:

1.Clarify and rationalize the division of responsibilities and eliminate the system.

2.Strict approval and roller base inspection system.

3.A sound accounting system and a management system for enterprise preparation and upgrading.

4.Strict custody and security system.

5.Effective internal audit system.

6.Competent staff.

Internal control can be divided into accounting control and management control according to the different purposes of its control.

Accounting control refers to the control related to the protection of the security of property and materials, the authenticity and integrity of accounting information, and the legality of financial activities. For example, the internal accounting control system, the post responsibility system of accounting personnel, the accounting processing procedures and authority, the internal control system, the audit system, the original record management system, the property protection system, the financial revenue and expenditure approval system, and so on.

Management control refers to the control related to ensuring the implementation of business policies and decisions, and promoting the economy, efficiency, effectiveness and realization of business objectives of business activities. Accounting control and management control are not mutually exclusive and incompatible, and some controls can be used for both accounting and management control. For example, investment, financing, profit distribution system, procurement application approval system, acceptance management system, accounts payable management system, warehouse allocation management regulations, sales authorization approval system, payment management system, project decision-making management system, fixed assets authorization approval system, long-term equity investment decision-making system, quality management system, and so on.

The situation of each enterprise is different, and it cannot be generalized, and the design of the internal control system should be guided by the corporate strategy, follow the principle of materiality, and consider operability.

This advice alone is not necessarily comprehensive, for reference.

The internal control system of an enterprise is a process implemented by the board of directors, the board of supervisors, managers and all employees of an enterprise to achieve control objectives. The framework of the financial internal control system can be divided into the following five aspects:

1) Principled financial and accounting system 1Accounting system:

1) Accounting system;

2) key accounting policies;

3) Ledger name and number;

4) Instructions for the use of accounting spring credit collection subjects;

5) Types of accounting statements and their formats;

6) Instructions for the preparation of accounting statements (notes). 2.Financial Wheel Management System:

1) The internal financial management system of the enterprise;

2) Monetary fund management;

3) Settlement management;

4) inventory management;

5) Short-term and long-term investment management;

6) Fixed asset management;

7) Construction in progress management;

8) Intangible assets and deferred asset management;

9) Other asset management;

10) Sales revenue management;

11) Cost management;

12) Profit and distribution management;

13) Financial accounting report and financial evaluation management.

2) Comprehensive management system leakage degree 1Accounting procedure system (stipulates the basic accounting process, the necessary procedures for the handling of accounting matters and the specific operation specifications); 2.financial budget management system; 3.

accounting audit system; 4.Internal containment system (as needed, to make centralized provisions on the internal containment and restraint procedures that need to be emphasized in accounting); 5.property inventory system; 6.

financial analysis system; 7.Measures for the management of accounting files; 8.Measures for the Management of Computerized Accounting; 9.

Measures for the financial accounting management of subsidiaries (branches) and other subordinate units.

3) Financial revenue and expenditure approval and reporting system 1Administrative Measures for the Examination and Approval of Financial Revenues and Expenditures 2.Approval and authorization system for major capital expenditures; 3.Examination and approval system for major expenses and authorizations; 4.Reporting system for major financial events.

4) Financial Institutions and Personnel Management System 1hierarchical responsibility system for financial management; 2.Accounting organization form; 3.

Responsibility system for accounting personnel; 4.Measures for the Management of Internal Accounting Personnel (including Measures for the Management of the Rotation of Accounting Positions, Measures for the Administration of the Appointment of Accounting Personnel, etc.); 5.Penalties for violations of financial discipline and corporate accounting rules and regulations.

5) Cost management system 1Measures for the Administration of Expense Reimbursement; 2.cost-accounting methods; 3.cost planning management methods; 4.cost control management methods; 5.cost analysis management methods; 6.Cost assessment and management methods.