M公司的内部会计控制诊断
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摘要
随着社会经济的发展,内部控制在企业管理中的地位和作用,乃至于对整个社会经济良性发展的意义日渐突出,也日益受到各界的重视。国外从二十世纪三四十年代就开始了对内部控制理论的研究和总结,我国起步较晚,我国政府从二十世纪八十年代后期开始重视企业内部控制的建设问题,先后出台了多个建立和加强企业内部控制的政策。
近年来,我国小企业发展迅速,已经逐渐成为经济增长中的重要力量。根据研究,企业规模越大,经营者越重视内部控制建设;企业规模越小,内部控制相对薄弱。然而,小企业的正常经营和发展离不开良好的内部控制,因此,小企业迫切需要加强内部控制的建设和实施。
诚然,内部控制理论已经发展到了内部控制整体框架阶段,但内部会计控制始终是内部控制的核心,因此,对内部控制的研究可以从内部会计控制入手,但不局限于内部会计控制。同时,因为小企业有其自身特点,如组织结构简单,分工不细等,所以小企业的内部控制建设和实施应当根据小企业的实际情况,因地制宜,有的放矢。
本文作者接受成都市一家小型私营制造型企业-M 公司的邀请,对该公司的内部控制进行诊断,作为一名工作多年的财务工作者和MBA 学员,作者依靠自身的理论基础和多年积累的工作经验并查阅大量参考资料,多次前往企业实地调查,进行了访谈、观察和查阅企业资料等工作。通过实地的诊断工作,作者收集了大量的基础资料,据以形成本文。
全文分为三大部分共七章,第一部分包括序论、内部控制理论综述,主要介绍了本文的写作背景、研究方法、写作意义和基本框架以及内部控制理论的发展和内部会计控制理论。第二部分首先是M 公司概况和控制环境调查,主要在介绍M 公司概况和对控制环境调查的基础上,指出其存在的主要问题并提出管理建议。其次为具体的内部会计控制诊断部分,包括会计基础工作诊断、资产(货币资金和实物资产)内部会计控制诊断、主要业务循环(采购和付款循环及销售和付款循环)内部会计
With the development of the social economy, internal control is playing a more and more important role in the business management, as well to the good development of whole social economy .It is also laid store by all circles. On overseas, the study and summary of the internal control theory started from 1930s to 1940s. In our country, we began this work somewhat late. It was in the late 1980s that our government began to pay more attention to the internal control of the enterprises sand made some policies about the establishment and intensification of enterprises’internal control.
Recent years, small-sized enterprise has grown rapidly and turned out to be the main force of the China’s developing economy gradually. According to the research, the bigger the company is, more attention is paid to the internal control .On the contrary, the smaller the company is, the weaker the internal control is. Therefore, the establishment and implementation of internal control in the small-size company is needed urgently.
Frankly, although the internal control theory has developed into the phase that is called the integrated framework of internal control, the accounting control has being the kernel of the internal control all along. Hence, we could begin from the internal accounting control to study the internal control. Compared to big and medium-sized enterprise small-sized enterprise has its specialty, for example, simply organize structure and roughly divided work, thus we should adjust measures according to the respective conditions and have a definite object in view when we erect and carry out the internal control in small-sized enterprise.
近年来,我国小企业发展迅速,已经逐渐成为经济增长中的重要力量。根据研究,企业规模越大,经营者越重视内部控制建设;企业规模越小,内部控制相对薄弱。然而,小企业的正常经营和发展离不开良好的内部控制,因此,小企业迫切需要加强内部控制的建设和实施。
诚然,内部控制理论已经发展到了内部控制整体框架阶段,但内部会计控制始终是内部控制的核心,因此,对内部控制的研究可以从内部会计控制入手,但不局限于内部会计控制。同时,因为小企业有其自身特点,如组织结构简单,分工不细等,所以小企业的内部控制建设和实施应当根据小企业的实际情况,因地制宜,有的放矢。
本文作者接受成都市一家小型私营制造型企业-M 公司的邀请,对该公司的内部控制进行诊断,作为一名工作多年的财务工作者和MBA 学员,作者依靠自身的理论基础和多年积累的工作经验并查阅大量参考资料,多次前往企业实地调查,进行了访谈、观察和查阅企业资料等工作。通过实地的诊断工作,作者收集了大量的基础资料,据以形成本文。
全文分为三大部分共七章,第一部分包括序论、内部控制理论综述,主要介绍了本文的写作背景、研究方法、写作意义和基本框架以及内部控制理论的发展和内部会计控制理论。第二部分首先是M 公司概况和控制环境调查,主要在介绍M 公司概况和对控制环境调查的基础上,指出其存在的主要问题并提出管理建议。其次为具体的内部会计控制诊断部分,包括会计基础工作诊断、资产(货币资金和实物资产)内部会计控制诊断、主要业务循环(采购和付款循环及销售和付款循环)内部会计
With the development of the social economy, internal control is playing a more and more important role in the business management, as well to the good development of whole social economy .It is also laid store by all circles. On overseas, the study and summary of the internal control theory started from 1930s to 1940s. In our country, we began this work somewhat late. It was in the late 1980s that our government began to pay more attention to the internal control of the enterprises sand made some policies about the establishment and intensification of enterprises’internal control.
Recent years, small-sized enterprise has grown rapidly and turned out to be the main force of the China’s developing economy gradually. According to the research, the bigger the company is, more attention is paid to the internal control .On the contrary, the smaller the company is, the weaker the internal control is. Therefore, the establishment and implementation of internal control in the small-size company is needed urgently.
Frankly, although the internal control theory has developed into the phase that is called the integrated framework of internal control, the accounting control has being the kernel of the internal control all along. Hence, we could begin from the internal accounting control to study the internal control. Compared to big and medium-sized enterprise small-sized enterprise has its specialty, for example, simply organize structure and roughly divided work, thus we should adjust measures according to the respective conditions and have a definite object in view when we erect and carry out the internal control in small-sized enterprise.
引文
[1]戴新民.现代会计前沿问题. 北京:经济管理出版社,2005,5
[2]佚名. 我国中小企业发展的几个问题. http://www.tjjfb.net/jmxx_disp.asp?id=38666
[3]龚文荣.小企业在国民经济中的作用与发展对策.青浦财政研究,2002,3:13-17
[4]李凤鸣.内部控制设计. 经济管理出版社, 1997,12
[5]郭锡龄,邬励军,陈锦棋.内部会计控制规范和具体会计准则教程.广州: 暨南大学出版社,2003,6:10
[6]王曙光.浅谈中小企业内部控制框架的构建.软科学,2002,5:83-92
[7]许群,林娟,罗贤.小企业内部会计控制与会计错弊的审查.北京:经济科学出版社, 2004,9
[8]沃特·凯尔.现代审计学.北京:中国财政经济出版社,1989,5
[9]Chartered Institute of Management Accountants.A Framework for internal control. Corporate Governance, 1994,4:109-110
[10]吴永澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示.会计研究,2000,5:2-8
[11]Changchit C,Holsapple C W,Ralph E.Transferring auditor’s internal control evaluation knowledge to management.Expert Systems with Applications,2001,4: 275-291
[12]阎达五,杨有红.内部控制框架的构建.会计研究,2001,2:9-14
[13]Jun Lin Z,,Yu Zengbiao. Responsibility cost control system in China: a case of management accounting application Management Accounting Research.2002,12:447-467
[14]财政部会计司《会计基础工作规范培训教材》编写组.会计基础工作规范培训教材. 1998,3
[15]财政部注册会计师考试委员会办公室.审计.北京:中国财政经济出版社,2003,3
[16]王书力, 彭双南,竺怀宏.内部会计控制理论与实务.河北:中国物价出版社,2002,5
[17]薛延孝,李荣强,辛茂荀.内部会计控制实务.北京:民主与建设出版社,2004,5
[18]明德新,刘国成.企业会计基础工作实务.北京:民主与建设出版社,2004,1
[19]郭斌.木工.北京:机械工程出版社.2005,2
[20]辛金国,范炜,马艳萍.企业内部控制问题的调查与研究.淅江财税与会计,2002,7:40-41
[21]侯雪筠,刘慧娟.中小企业内部会计控制及其会计制度建设.商业研究,2004,8:94-96
[2]佚名. 我国中小企业发展的几个问题. http://www.tjjfb.net/jmxx_disp.asp?id=38666
[3]龚文荣.小企业在国民经济中的作用与发展对策.青浦财政研究,2002,3:13-17
[4]李凤鸣.内部控制设计. 经济管理出版社, 1997,12
[5]郭锡龄,邬励军,陈锦棋.内部会计控制规范和具体会计准则教程.广州: 暨南大学出版社,2003,6:10
[6]王曙光.浅谈中小企业内部控制框架的构建.软科学,2002,5:83-92
[7]许群,林娟,罗贤.小企业内部会计控制与会计错弊的审查.北京:经济科学出版社, 2004,9
[8]沃特·凯尔.现代审计学.北京:中国财政经济出版社,1989,5
[9]Chartered Institute of Management Accountants.A Framework for internal control. Corporate Governance, 1994,4:109-110
[10]吴永澎,陈汉文,邵贤弟.企业内部控制理论的发展与启示.会计研究,2000,5:2-8
[11]Changchit C,Holsapple C W,Ralph E.Transferring auditor’s internal control evaluation knowledge to management.Expert Systems with Applications,2001,4: 275-291
[12]阎达五,杨有红.内部控制框架的构建.会计研究,2001,2:9-14
[13]Jun Lin Z,,Yu Zengbiao. Responsibility cost control system in China: a case of management accounting application Management Accounting Research.2002,12:447-467
[14]财政部会计司《会计基础工作规范培训教材》编写组.会计基础工作规范培训教材. 1998,3
[15]财政部注册会计师考试委员会办公室.审计.北京:中国财政经济出版社,2003,3
[16]王书力, 彭双南,竺怀宏.内部会计控制理论与实务.河北:中国物价出版社,2002,5
[17]薛延孝,李荣强,辛茂荀.内部会计控制实务.北京:民主与建设出版社,2004,5
[18]明德新,刘国成.企业会计基础工作实务.北京:民主与建设出版社,2004,1
[19]郭斌.木工.北京:机械工程出版社.2005,2
[20]辛金国,范炜,马艳萍.企业内部控制问题的调查与研究.淅江财税与会计,2002,7:40-41
[21]侯雪筠,刘慧娟.中小企业内部会计控制及其会计制度建设.商业研究,2004,8:94-96
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