长春富奥—金狮汽车机电有限公司内部控制体系研究
本站原创 论文中文摘要：2001年至2004年,我国陆续出台了货币资金,采购与付款,销售和收款,工程项目,担保及对外投资白勺内部会计规范,以及存货,固定资产,成本费用,筹资,预算内部会计规范白勺征求意风稿,这些内部控制规范白勺颁布,不但顺应了世界管理白勺潮流,也为我国企业提高管理水平,增加企业竞争力提供理论依据和制度范本。在我从事白勺企业管理工作中,制定白勺一系列企业白勺内部控制制度就是以《会计法》为基础,以国家公布白勺各种内部会计规范为范本,根据企业白勺实际情况定立白勺。经过几年白勺积累,逐步完善了长春富奥-金狮公司白勺内部控制体系,规范了公司内部管理,有效防范经营风险,保护了资产白勺安全,提高了企业白勺经济效益,2008年,公司充分利用国家对一汽集团进行国有制改造白勺契机,理顺公司白勺产权关系,明晰管理者白勺权利和义务,充分发挥职工白勺聪明才智,企业效益有了很大白勺提高,公司将不断完善内部控制制度,和企业白勺发展相适应
Abstract（英文摘要）：www.328tibEt.cn 2001 to 2004, China gradually adopted a currency funds, procurement and payment, sales and receivables, engineering projects, security and external investment in internal accounting norms, as well as inventory, fixed assets, costs, financing, internal accounting norms budget Italy sought on the wind, these internal control of the promulgation of norms, not only conforms to the trend of management of the world, but also for China’s enterprises to improve management and increase the competitiveness of enterprises and provide a theoretical basis and the system template.Countless examples show that to maintain the sustained stable development of enterprises, the enterprises must establish a sound internal control system, the only way to guard against all kinds of financial fraud and economic crime and build a solid firewall. Because the perfect internal control system will ensure that accounting information and the true integrity and safeguard the security and integrity of assets, improve efficiency and operational effectiveness to ensure that national laws, regulations and internal rules and regulations implemented to provide good macroeconomic The microscopic foundation.In reality, some of the misunderstanding of the internal control, will affect the regular units of the internal control system for the formulation and implementation. Some believethat internal control is to develop rules and regulations of the building, some believe that internal control is the "control cards, pressure", will affect the efficiency, enthusia and some believe that internal control is the major accounting and auditing departments, the management practice , The enterprises involved in the management of internal controls at all levels and sectors, enterprises of all departments and personnel and internal controls are closely related and in their own jobs and job content limits for the control and undertake corresponding responsibilities. Otherwise, if only on accounting and auditing departments, are simply unable to complete the scheduled control tasks, but also in control on the process if not full participation of the entire process of participation, then the effect of local control is also easy to other departments or other areas of waste or Offset by losses, which can not increase their overall management effectiveness of internal controls.But as long as there are people recognize the establishment of internal control system will be able to prevent corruption, so the more stringent internal control as possible, once and for all, after the enactment of the internal control system can be changed, or rely on "used", copies of other countries or other enterprise system. Are not acceptable. Part of internal control is a common method of control, enterprises can use the experience of other practices. However, there are still some elements of internal control, which was born in the production of each enterprise and business process management activities, can not be directly used the practice of other enterprises. In fact, even some principle of universal mainly because of internal control and the actual close-knit, each situation is different enterprises, can not be uniform, not the existence of a universal system of internal controls.Internal control unit ensure that the assets in the security, integrity and reliability of accounting information, the state’s implementation of relevant laws and regulations and improve management efficiency unit has a very important role. Can not be subject to the attention of the internal control function absolute, magnification. In fact, the internal control in the management there are certain limitations. Because of internal control system is not the formulation of a comprehensive, and the total unsatiactory, the implementation of the internal control system influenced by environmental factors, internal control system can not effectively solve the partnership fraud. Therefore, the role of the internal control system is the prerequisite for positions and personnel between the restraint and supervision. The internal control systems of the unit’s assets can only be safe, reliable accounting information, improve operational efficiency, such as the "reasonable" guarantee, but not absolutely guarantee that these goals will be realized.Internal control of the basic objectives pursued by the enterprise is also the ultimate goal: the sustainable development of enterprises and enterprises to maximize the benefits. Through internal control to a unit to survive, to develop two or three to make a profit. Of which: survival is a basic requirement if the unit can not survive, all other targets can not start with; development is not just a simple extension of survival, but also must he the capacity expansion and quality improvement, from a all enterprise into a large enterprise, from a Weak production and management capacity of enterprises to become a strong ability to produce and operate the enterprise; profit enterprises is the most fundamental purpose of the position from investors say, if companies do not give their profits, then the survival and development of enterprises are meaningless , And it is not necessary.The principle of internal control is the implementation of internal control and management must follow the basic requirements and to achieve the basic requirements. This is the essence of internal controls, internal control is a long-term practice summed up the experience. In the internal control and management of enterprises, only in accordance with these principles, can play a multiplier effect, if the violation of internal control in the basic principles, internal control and management will encounter of the very difficult and may even lead to the control of management . Mainly the principle of legality and effectiveness of the principle, the principle of comprehensive, mutually incompatible duties principle of the separation, cost-effective, timely principles, the principle of division of labor and cooperation, the powers and responsibilities of Lee symmetry principles, the principle-based system.Internal controls the basic process is to set up standards, as the action of the standard models for units operational and management activities in accordance with the unified standards, in the practical implementation of the difference, that is inconsistent with the standards of control, analysis And to correct the process. Therefore, enterprises need to be good at summing up in the management and improve the control system so that tends to sound control system, control of gradual improvement. Some enterprises are in reality Zhangshengbushuai, in comparison with its strong environmental adaptability, according to the changing environment timely adjustment and control management strategy, management and control results will not change because of environmental decline. The basic internal control methods can be summarized for the organization of planning control, the approval authority control, full budget control, document control and physical protection of control, quality control workers, risk prevention control, the internal control report, Computerized control systems, internal audit control, 11 kinds of accounting systems control the basic method.CHANGCHUN FAWER-LION AUTO ELECTROMECHANICAL CO.,LTD is fawer Automotive parts Co., Ltd And Malaysia Lion Group in 1996 to set up joint venture enterprises, a total investment of 240 million yuan, the two sides of the respective shares of 50%, its predecessor Changchun is the third best carburetor Limited, the main products are automobile carburetors, 1998, the state environmental regulations: carburetor assembly of vehicles are not allowed in the Chinese market sales. The company in trouble. Lax management, wastage of the company’s assets, management processes confusion, the responsibility is not clear. Accounting not, can not provide an accurate accounting information. After manager of market research, invested heily in research and development of new products, product stereotypes, the new leadership team to more clearly understand: to ensure that enterprises and stability, sustainable development, the enterprise must establish and improve the internal control system, , To establish control as the core management control methods, conducted a management process reengineering, the use of computerized financial management and internal control budget comprehensive approach to strengthen the management control. Company to conduct a comprehensive internal control system design, preparation of the "internal management of the Code," setting up a TS16949 quality management system, after three years of efforts to gradually establish a rich Austrian Changchun - the Golden Lion Automotive Electrical and Mechanical Services Ltd. of internal control system, the basic content These mainly include: money control, control over the physical assets, foreign investment control, project control, procurement and payment control, funding control, sales and receivables control, cost control and security control.Stock companies in the course of day-to-day management control, the company is very lax adverse material management, the company tended to focus on the management of qualified products to the neglect of the poor for the management of the company caused material losses, and quality management of accounting information only after a supplementary Information, which can not be a direct reflection of accounting information, identified in the production of waste materials regardless of their causes, waste directly into the company off-the-books library, a company can not use the input-output data Computerized System statistics, making adjustments as human waste indicators Possible, the production process that the supplier’s supplier quality products, waste directly into the company off-the-books library, causing the company to supply the quality of claims lag, and some suppliers he been clearing completed, the quality can not claim to the company Causing direct economic losses, the company sells its products he quality defects, production repairing and re-direct access to goods production workshop, resulting in duplication of finished products to stock and the company repeated counting wages, double counting of output, making the company the industrial output value and industrial added value can not be calculated correctly , The company sold products he quality problems, to me, it is opened Three Guarantees claims invoices, to return the waste products into the company off-the-books library, to scrap the failure mode analysis, the loss of recourse, that responsibility, can make use of materials Recovery can not be dealt with promptly, causing the company off-the-books reject the mountains, a long time, only when the sale of garbage, causing huge losses to the company, the company’s total industrial output value has always been greater than sales revenue, and the finished products did not increase, to Economic analysis of illusion. The need to strengthen the management of non-performing materials control, the establishment of The Scarlet Letter Tuiku circulation system and regulate financial accounting methods, and ensure the timely processing of adverse material, to prevent undesirable inventory status, causing direct economic losses. Responsibility to reject the establishment of the circulation process, standardize the accounting methods for the waste produced during the production of waste products, finished products storage, as Baoguanbushan, technology changes, such as the reasons for the adverse Commodities (completely scrapped), the finished products storage, because Baoguanbushan, technology changes, such as the reasons for the adverse Commodities (repairable, the finished products he been sold or loading, the quality of replacement due to the adverse Commodities (completely scrapped), the finished products he been sold or loading, as Quality replacement for the undesirable (repairable), the finished products he been sold, the Three Guarantees claims the waste, were clearly defined. And the establishment of a regulatory framework. Standardize business processes and management processes, which do not Good use of the management of the organizational planning control, the approval authority control, document control and physical protection of control, risk prevention control, computerized control systems, internal audit control, accounting systems and other control methods.Zinc aluminum die-casting company’s plant is the loss of big companies, in order to achieve the objectives of the company to profitability, we must work hard to die-casting plant management, die-casting plant high-quality staff, poor production environment, the plant The costs of companies in the proportion of the total cost, low-consumption goods Fucai, 70 percent of the total, the kinetic energy of the total consumption of 80 per cent of consumption and production staff of the total number of 40 percent, of production and consumption of historical statistics can be Data for reference, the formulation of the targets more accurately, an independent sales and market a product, the internal traner price of products to the market price as the basis. The study on the decision to the die-casting plant for the pilot to "profit" centre as a standard to determine the profit goal of casting workshop, die-casting plant for the process to identify the targets. The programme used the organizations planning control, the approval authority control, full budget control and internal control report, Computerized control systems, internal audit control, accounting systems and other basic method of control.2008 companies use of the state of the FAW Group, a wholly owned subsidiary - Fawer Automotive parts Co., Ltd. joint-stock reform of state the opportunity to buy out the identity of state employees, and enterprises to set labor relations and rationalize the ownership, management , The relationship between workers, "Company Law" and the "Labor Law" and other laws to standardize the management of various companies, and constantly improve the internal control system..
论文关键词： 内部控制目标；内部控制原则方法；会计控制；预算承包；
Abstract（英文摘要）：www.328tibEt.cn 2001 to 2004, China gradually adopted a currency funds, procurement and payment, sales and receivables, engineering projects, security and external investment in internal accounting norms, as well as inventory, fixed assets, costs, financing, internal accounting norms budget Italy sought on the wind, these internal control of the promulgation of norms, not only conforms to the trend of management of the world, but also for China’s enterprises to improve management and increase the competitiveness of enterprises and provide a theoretical basis and the system template.Countless examples show that to maintain the sustained stable development of enterprises, the enterprises must establish a sound internal control system, the only way to guard against all kinds of financial fraud and economic crime and build a solid firewall. Because the perfect internal control system will ensure that accounting information and the true integrity and safeguard the security and integrity of assets, improve efficiency and operational effectiveness to ensure that national laws, regulations and internal rules and regulations implemented to provide good macroeconomic The microscopic foundation.In reality, some of the misunderstanding of the internal control, will affect the regular units of the internal control system for the formulation and implementation. Some believethat internal control is to develop rules and regulations of the building, some believe that internal control is the "control cards, pressure", will affect the efficiency, enthusia and some believe that internal control is the major accounting and auditing departments, the management practice , The enterprises involved in the management of internal controls at all levels and sectors, enterprises of all departments and personnel and internal controls are closely related and in their own jobs and job content limits for the control and undertake corresponding responsibilities. Otherwise, if only on accounting and auditing departments, are simply unable to complete the scheduled control tasks, but also in control on the process if not full participation of the entire process of participation, then the effect of local control is also easy to other departments or other areas of waste or Offset by losses, which can not increase their overall management effectiveness of internal controls.But as long as there are people recognize the establishment of internal control system will be able to prevent corruption, so the more stringent internal control as possible, once and for all, after the enactment of the internal control system can be changed, or rely on "used", copies of other countries or other enterprise system. Are not acceptable. Part of internal control is a common method of control, enterprises can use the experience of other practices. However, there are still some elements of internal control, which was born in the production of each enterprise and business process management activities, can not be directly used the practice of other enterprises. In fact, even some principle of universal mainly because of internal control and the actual close-knit, each situation is different enterprises, can not be uniform, not the existence of a universal system of internal controls.Internal control unit ensure that the assets in the security, integrity and reliability of accounting information, the state’s implementation of relevant laws and regulations and improve management efficiency unit has a very important role. Can not be subject to the attention of the internal control function absolute, magnification. In fact, the internal control in the management there are certain limitations. Because of internal control system is not the formulation of a comprehensive, and the total unsatiactory, the implementation of the internal control system influenced by environmental factors, internal control system can not effectively solve the partnership fraud. Therefore, the role of the internal control system is the prerequisite for positions and personnel between the restraint and supervision. The internal control systems of the unit’s assets can only be safe, reliable accounting information, improve operational efficiency, such as the "reasonable" guarantee, but not absolutely guarantee that these goals will be realized.Internal control of the basic objectives pursued by the enterprise is also the ultimate goal: the sustainable development of enterprises and enterprises to maximize the benefits. Through internal control to a unit to survive, to develop two or three to make a profit. Of which: survival is a basic requirement if the unit can not survive, all other targets can not start with; development is not just a simple extension of survival, but also must he the capacity expansion and quality improvement, from a all enterprise into a large enterprise, from a Weak production and management capacity of enterprises to become a strong ability to produce and operate the enterprise; profit enterprises is the most fundamental purpose of the position from investors say, if companies do not give their profits, then the survival and development of enterprises are meaningless , And it is not necessary.The principle of internal control is the implementation of internal control and management must follow the basic requirements and to achieve the basic requirements. This is the essence of internal controls, internal control is a long-term practice summed up the experience. In the internal control and management of enterprises, only in accordance with these principles, can play a multiplier effect, if the violation of internal control in the basic principles, internal control and management will encounter of the very difficult and may even lead to the control of management . Mainly the principle of legality and effectiveness of the principle, the principle of comprehensive, mutually incompatible duties principle of the separation, cost-effective, timely principles, the principle of division of labor and cooperation, the powers and responsibilities of Lee symmetry principles, the principle-based system.Internal controls the basic process is to set up standards, as the action of the standard models for units operational and management activities in accordance with the unified standards, in the practical implementation of the difference, that is inconsistent with the standards of control, analysis And to correct the process. Therefore, enterprises need to be good at summing up in the management and improve the control system so that tends to sound control system, control of gradual improvement. Some enterprises are in reality Zhangshengbushuai, in comparison with its strong environmental adaptability, according to the changing environment timely adjustment and control management strategy, management and control results will not change because of environmental decline. The basic internal control methods can be summarized for the organization of planning control, the approval authority control, full budget control, document control and physical protection of control, quality control workers, risk prevention control, the internal control report, Computerized control systems, internal audit control, 11 kinds of accounting systems control the basic method.CHANGCHUN FAWER-LION AUTO ELECTROMECHANICAL CO.,LTD is fawer Automotive parts Co., Ltd And Malaysia Lion Group in 1996 to set up joint venture enterprises, a total investment of 240 million yuan, the two sides of the respective shares of 50%, its predecessor Changchun is the third best carburetor Limited, the main products are automobile carburetors, 1998, the state environmental regulations: carburetor assembly of vehicles are not allowed in the Chinese market sales. The company in trouble. Lax management, wastage of the company’s assets, management processes confusion, the responsibility is not clear. Accounting not, can not provide an accurate accounting information. After manager of market research, invested heily in research and development of new products, product stereotypes, the new leadership team to more clearly understand: to ensure that enterprises and stability, sustainable development, the enterprise must establish and improve the internal control system, , To establish control as the core management control methods, conducted a management process reengineering, the use of computerized financial management and internal control budget comprehensive approach to strengthen the management control. Company to conduct a comprehensive internal control system design, preparation of the "internal management of the Code," setting up a TS16949 quality management system, after three years of efforts to gradually establish a rich Austrian Changchun - the Golden Lion Automotive Electrical and Mechanical Services Ltd. of internal control system, the basic content These mainly include: money control, control over the physical assets, foreign investment control, project control, procurement and payment control, funding control, sales and receivables control, cost control and security control.Stock companies in the course of day-to-day management control, the company is very lax adverse material management, the company tended to focus on the management of qualified products to the neglect of the poor for the management of the company caused material losses, and quality management of accounting information only after a supplementary Information, which can not be a direct reflection of accounting information, identified in the production of waste materials regardless of their causes, waste directly into the company off-the-books library, a company can not use the input-output data Computerized System statistics, making adjustments as human waste indicators Possible, the production process that the supplier’s supplier quality products, waste directly into the company off-the-books library, causing the company to supply the quality of claims lag, and some suppliers he been clearing completed, the quality can not claim to the company Causing direct economic losses, the company sells its products he quality defects, production repairing and re-direct access to goods production workshop, resulting in duplication of finished products to stock and the company repeated counting wages, double counting of output, making the company the industrial output value and industrial added value can not be calculated correctly , The company sold products he quality problems, to me, it is opened Three Guarantees claims invoices, to return the waste products into the company off-the-books library, to scrap the failure mode analysis, the loss of recourse, that responsibility, can make use of materials Recovery can not be dealt with promptly, causing the company off-the-books reject the mountains, a long time, only when the sale of garbage, causing huge losses to the company, the company’s total industrial output value has always been greater than sales revenue, and the finished products did not increase, to Economic analysis of illusion. The need to strengthen the management of non-performing materials control, the establishment of The Scarlet Letter Tuiku circulation system and regulate financial accounting methods, and ensure the timely processing of adverse material, to prevent undesirable inventory status, causing direct economic losses. Responsibility to reject the establishment of the circulation process, standardize the accounting methods for the waste produced during the production of waste products, finished products storage, as Baoguanbushan, technology changes, such as the reasons for the adverse Commodities (completely scrapped), the finished products storage, because Baoguanbushan, technology changes, such as the reasons for the adverse Commodities (repairable, the finished products he been sold or loading, the quality of replacement due to the adverse Commodities (completely scrapped), the finished products he been sold or loading, as Quality replacement for the undesirable (repairable), the finished products he been sold, the Three Guarantees claims the waste, were clearly defined. And the establishment of a regulatory framework. Standardize business processes and management processes, which do not Good use of the management of the organizational planning control, the approval authority control, document control and physical protection of control, risk prevention control, computerized control systems, internal audit control, accounting systems and other control methods.Zinc aluminum die-casting company’s plant is the loss of big companies, in order to achieve the objectives of the company to profitability, we must work hard to die-casting plant management, die-casting plant high-quality staff, poor production environment, the plant The costs of companies in the proportion of the total cost, low-consumption goods Fucai, 70 percent of the total, the kinetic energy of the total consumption of 80 per cent of consumption and production staff of the total number of 40 percent, of production and consumption of historical statistics can be Data for reference, the formulation of the targets more accurately, an independent sales and market a product, the internal traner price of products to the market price as the basis. The study on the decision to the die-casting plant for the pilot to "profit" centre as a standard to determine the profit goal of casting workshop, die-casting plant for the process to identify the targets. The programme used the organizations planning control, the approval authority control, full budget control and internal control report, Computerized control systems, internal audit control, accounting systems and other basic method of control.2008 companies use of the state of the FAW Group, a wholly owned subsidiary - Fawer Automotive parts Co., Ltd. joint-stock reform of state the opportunity to buy out the identity of state employees, and enterprises to set labor relations and rationalize the ownership, management , The relationship between workers, "Company Law" and the "Labor Law" and other laws to standardize the management of various companies, and constantly improve the internal control system..
论文关键词： 内部控制目标；内部控制原则方法；会计控制；预算承包；