What are the internal control methods commonly used by enterprises?

1. Enterprise internal control method: organizational plan control \x0d\ Organizational plan is to control the rationality and effectiveness of enterprise organizational structure and post division. There are two levels of enterprise organization: one is the corporate governance structure, which involves the setting and relationship of the board of directors, the board of supervisors and the manager, and the other is the setting and relationship of the management department. For financial management, it is how to determine the breadth and depth of financial management, which leads to the organizational model of centralized management and hierarchical management. Job partition mainly solves the separation of incompatible jobs. The so-called incompatible job separation refers to those jobs held by one person, that is, mistakes and disadvantages may occur and can be covered up. Incompatible duties within the enterprise mainly include: authorization approval, business handling, property custody, accounting records and audit supervision. The following separation should be realized between these five jobs: \x0d\ (1) separation of authorization approval job and business job. \x0d\ (2) Business handling responsibilities are separated from auditing and supervision responsibilities. \x0d\ (3) The business handling post is separated from the accounting record post. \x0d\ (4) Separation of the responsibility of keeping property from the responsibility of accounting records. \x0d\ (5) Business handling responsibilities are separated from property custody responsibilities. \x0d\ In order to establish and improve organizational planning control, two problems must be solved at present: (1) Establishing management control institutions. For example, at present, some listed companies have set up audit committees, price committees and remuneration committees according to their own operating characteristics, which is a useful attempt to improve the internal control mechanism. It is difficult to find a general model, because the organizational setting changes with the operating characteristics and scale of the unit. For example, most enterprises that set up price committees are large in scale and adopt centralized procurement, and the purchase price changes greatly. The establishment of price committees in these enterprises can effectively strengthen the price supervision and control in the procurement process. For another example, for large-scale, high-tech and high-tech enterprises, the establishment of a compensation committee to study management stock ownership and stock options can improve the scientificity of the compensation plan and strengthen the transparency and monitoring in the implementation of the compensation plan. (2) Implement the system of job incompatibility, and prevent senior managers from crossing posts. Cross-appointment is mainly reflected in the fact that the chairman and the general manager are one person, and the members of the board of directors and the general manager team overlap. In listed companies, although this problem has been greatly improved, it is still widespread from the perspective of companies as a whole. The consequence of this cross-appointment is that the rights and responsibilities between the board of directors and the general manager team are unclear and the checks and balances are sharply reduced. The key person monopolizes the power, and one person has almost all the control rights, and often combines control rights, execution rights and supervision rights, which is quite arbitrary. Cross-posting violates the basic principles of internal control, which will inevitably lead to unclear rights and responsibilities and easily lead to the phenomenon that the program is manipulated by one person. In fact, an important reason for the problems in fund allocation, asset disposal and foreign investment lies in cross-appointment and the lack of independence of the board of directors. Therefore, to establish the internal control framework, it is necessary to set up the organizational structure and staffing for the chairman and general manager, the board of directors and the general manager team respectively to avoid overlapping. \x0d\ II。 Enterprise internal control method: authorization approval control \x0d\ authorization approval means that an enterprise must obtain authorization approval to control economic business. Authorization examination and approval can be divided into general authorization and special authorization according to its form. The so-called general authorization refers to the provisions on power, conditions and responsibilities when handling daily business, and the general authorization has a long term; Special authorization is the provision of power, conditions and responsibilities when dealing with exceptional business, and its timeliness is generally short. No matter which authorization approval method is adopted, the enterprise must establish an authorization approval system, which includes: (1) the scope of authorization approval, and usually all business activities of the enterprise should be included in its scope. (2) The level of authorization and approval should be determined according to the importance and amount of economic activities to ensure that all management have rights and responsibilities. (3) The responsibility of authorization and approval should be clear about what the authorized person is responsible for when exercising power, and avoid the situation that the responsibility is unclear and once something goes wrong, it is hard to blame. (4) Authorization examination and approval procedures shall specify the examination and approval procedures for each economic business, so as to handle the examination and approval according to the procedures and avoid the situation of going beyond the level of examination and approval and violating the regulations. Managers at all levels within the unit must exercise corresponding functions and powers within the scope of authorization, and the handling personnel must also handle economic business within the scope of authorization. \x0d\ III。 Enterprise internal control method: accounting system control \x0d\ Accounting system control requires all units to formulate accounting systems, accounting vouchers, accounting books and financial accounting reports suitable for their own units, implement the post responsibility system for accounting personnel, and establish a strict accounting control system. Accounting system control mainly includes: (1) establishing and perfecting internal accounting management norms and supervision system, fully reflecting the requirements of clear rights and responsibilities, mutual restraint and timely internal audit. (2) Unified accounting policies. Although the country has formulated a unified accounting system, some accounting policies are optional. Therefore, from the internal management requirements of enterprises, the determined accounting policies must be uniformly implemented, and unified accounting, summary analysis and assessment can be carried out. Enterprise accounting policies can be promulgated in the form of special documents. (3) Unified accounting subjects. On the basis of unifying the first-class accounting subjects nationwide, enterprises should set up unified detailed accounts according to the needs of operation and management, especially for group companies, and it is even more necessary to unify the accounting detailed accounts of subordinate companies in order to unify the caliber and accounting. (4) Clarify the procedures and methods of handling accounting vouchers, accounting books and financial accounting reports, and follow the accounting principles stipulated in the accounting system, so that accounting can truly provide information for national macro-control and management, internal management of enterprises, and provide information for all parties concerned outside the enterprise to understand their financial situation and operating results. \x0d\ IV。 Enterprise internal control method: comprehensive budget control \x0d\ comprehensive budget is an important part of enterprise financial management. It is an overall annual revenue and expenditure plan for business, capital and finance. In a sense, comprehensive budget is also an authorization for enterprise economic and business planning. Comprehensive budget control should focus on the following links: \x0d\ (1) Establishment of budget system, including budget items, standards and procedures. (2) Budget preparation and approval. (3) the release of budget indicators and the implementation of relevant responsible persons or departments. (4) Authorization of budget execution. (5) Monitor the budget execution process. (6) Analysis and adjustment of budget variance. (7) Budget performance evaluation. Comprehensive budget is a collective work, which requires the cooperation of all departments within the enterprise. To this end, qualified enterprises should set up budget committees to organize and lead the overall budget work of enterprises to ensure the implementation of the budget. \x0d\ V. Internal control methods of enterprises: Property preservation control \x0d\ Property preservation control includes: (1) restricting direct contact, which mainly means strictly restricting the direct contact between irrelevant personnel and physical assets, and only authorized personnel can touch assets. The objects of restricting direct contact include restricting access to cash, other realizable assets and inventory. (2) Regular inventory, establish a regular inventory system of assets to ensure the safety of assets during inventory. Generally, physical inventory can be carried out first, and then the account books can be checked to prevent the possibility of loss of remaining assets in inventory. Investigate the differences in inventory, analyze the reasons, identify the responsibilities, and improve the relevant systems. (3) Record protection, dealing with all kinds of documents and materials of the enterprise (especially assets, finance, accounting and other materials) to avoid the possibility of records being damaged, stolen or destroyed. It is particularly important to keep backup records of some important materials so that they can be recovered in case of accidental loss or destruction. (4) Property insurance, through the insurance of assets (such as fire insurance, theft insurance, liability insurance or all risks) to increase the compensation opportunities for physical damage, thus protecting the safety of physical objects. (5) property records monitoring, establish individual asset files for enterprises, and timely and comprehensively record the changes of assets. Strengthen the management of property ownership certificates, reform the existing methods of writing off low-value consumables, reduce the form of memo books, and incorporate their values into the financial statement system to ensure that the accounts are consistent with the facts. \x0d\ VI。 Internal control methods of enterprises: human resource control \x0d\ For enterprises as the micro-foundation of economic operation, the quantity and quality of human resource elements, the loyalty, centripetal force and creativity of human resources are the vitality and powerful driving force for the prosperity of enterprises. Therefore, how to fully mobilize the enthusiasm, initiative and creativity of enterprise human resources and give full play to the potential of human resources has become the central task of enterprise management. Human resource control should include: \x0d\ (1) Establishing strict recruitment procedures to ensure that candidates meet recruitment requirements. \x0d\ (2) Formulate employee work norms, guide and assess employee behavior. \x0d\ (3) Conduct regular training for employees to help them improve their professional quality and better accomplish the specified tasks. \x0d\ (4) Strengthen the assessment of rewards and punishments, and regularly assess the performance of employees, with clear rewards and punishments. \x0d\ (5) Employees in important positions (such as sales, purchasing, cashier) should establish a professional credit insurance mechanism. If a letter of commitment is signed, the sponsor will recommend or handle commercial credit insurance. (6) Job rotation can be carried out regularly or irregularly, and mistakes and deficiencies can be found in time through rotation. At the same time, it can also tap the potential ability of employees. (7) Improve wages and benefits, strengthen employee communication and enhance cohesion. \x0d\ x0d \ VII。 Internal control methods of enterprises: risk prevention and control \ x0d \ Enterprises will inevitably encounter various risks in the market economy environment. Risk control requires all units to establish risk awareness, establish an effective risk management system for each risk control point, and comprehensively prevent and control financial risks and operational risks through measures such as risk early warning, risk identification, risk assessment and risk reporting. The main contents of enterprise risk assessment include: (1) fund-raising risk assessment, such as the determination of enterprise financial structure, the arrangement of fund-raising structure, the formulation of fund-raising currency amount and term, the estimation of fund-raising cost, and the fund-raising repayment plan. (2) Investment risk assessment. Enterprises should conduct feasibility studies on all kinds of debt investment and equity investment, determine the examination and approval authority according to the project scale and amount, and formulate countermeasures for possible negative factors in the investment process. (3) Credit risk assessment, the enterprise should formulate the customer credit evaluation index system, determine the credit standard, stipulate the customer credit approval procedures, and conduct real-time tracking in the credit execution. Enterprises with large credit activities can establish independent credit departments to manage credit activities and control credit risks. (4) Contract risk assessment: the enterprise establishes scientific control experiments on contract drafting, examination and approval, signing, performance supervision and countermeasures in case of breach of contract, and can hire lawyers to participate if necessary. Risk prevention and control is a basic and regular work of enterprises. When necessary, the enterprise may set up a risk assessment department or post to be responsible for the identification, avoidance and control of related risks. \x0d\ VIII。 Enterprise internal control method: internal reporting control \x0d\ In order to meet the timeliness and pertinence of enterprise internal management, enterprises should establish an internal management reporting system to fully reflect economic activities and provide important information in business activities in time. The establishment of internal reporting system should reflect the management responsibility of the department, meet the requirements of exception management, be concise in form and content, make overall plans and avoid duplication. The internal report should be designed according to the management level, and the frequency and content of the report should be detailed. Usually, senior managers report at long intervals, and the content is heavy and simple; On the contrary, the reporting time interval is short and the content is comprehensive and detailed. Commonly used internal reports include: (1) fund analysis report, including daily fund report, loan repayment schedule, loan guarantee mortgage table, bank account and seal management table, etc. (2) Business analysis report. (3) Cost analysis report. (4) Asset analysis report. (5) Investment analysis report. (6) Financial analysis report, etc.