上海智达公司内部控制方案设计
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摘要
中国民营企业,经历了改革开放三十年的历史机遇,迅速发展壮大起来,依托良好的市场条件,积累了丰厚的资本。也正因此大多数公司重市场轻管理,对企业财务内部控制的管理更着重用人治代替法治。然而随着企业规模的扩大,原有的管理模式已不能满足企业发展的要求,内部管理出现很多问题,资产流失、员工舞弊的现象时有发生,资金周转放缓的迹象开始出现,这些问题严重阻碍了企业的长期发展。
本文以民营企业为研究对象,以上海智达公司为背景,通过对该公司的组织体系、机构设置、营业范围、经营方式、主要业务、营运情况、管理水平、员工情况、财务状况、经营成果以及所处的外部环境等进行全面的总结和分析,找出了经营活动过程中导致财务失控及资金周转放缓的原因。运用控制理论、流程再造理论,并借鉴美国COSO内部控制框架、萨班斯法案以及我国的企业内部控制规范应用指引、企业内部控制规范评价指引、企业内部控制规范审计指引等思想和理念,制定了一套适合上海智达公司的财务内部控制方案。
首先,重新梳理企业财务流程,建立包括资金管理流程、采购流程、资产管理流程、销售流程、财务报告流程、全面预算流程等模块的流程体系；然后,配合新的财务流程设计相应的财务内部控制制度方案,包括岗位责任控制制度、授权审批制度、预算管理控制制度、不相容职务分离制度、财产保护控制制度、定期轮岗制度以及会计控制制度；再进一步,针对财务内部控制制度方案制定制度执行的考核方案,在考核方案中结合岗位责任制度的评分系统,把财务内部控制所涉及的岗位人员工作内容定量考核,以分数计量,分数评估来自于直属上级、公司内部协作部门、外部协作单位,评估分数与奖惩挂钩,按季度考核。
本方案主要针对处于快速发展阶段的中小企业,在流程、制度、考核方案方面的设计均考虑到企业的规模因素和成长阶段因素,随着企业规模的进一步扩大,和环境因素的变化,方案也应随之调整。对于和上海智达公司发展阶段、规模类似的民营企业具有借鉴意义。
Chinese private sectors have made a spurt of progress since1978reform. They have accumulated rich capital under the good market conditions. Therefore, many enterprises overlook internal financial control system, which is ruled by man instead of ruled by laws. In the long run, the original system can no longer keep up with this expanding development, leading to the failure of internal management, serious outflow of asset, severe cash-flow problems. Hence the long run development of the enterprises is hindered as a result.
In private enterprises as the research object, this presentation is based on the background of Shanghai Zhida LTD,trying to find the reason of failed financial control and the slow turnover of capital during the business process, based on the comprehensive analysis of the company's organization system, structural establishment, sphere of business,modes of business operation, primary service, service condition, level of management, company's employment, financial standing, result of operation,and external environment.The presentation is also to write a Financial internal control solutions of Shanghai Zhida LTD,using control theory,the theory of business process reengineering, COSO internal control framework, Sarbanes-Oxley (SOX), Enterprise Internal Control Basic Standards of Practice Note, Basic Standards for Enterprise Internal Control Evaluation guidelines, and Enterprise's Internal Control Audit Guidelines.
Firstly, rebuild the enterprise financial process; establish process system of fund management process, purchasing process, asset management process, the sales process, the financial reporting process and comprehensive budget process. Secondly, design the internal financial control system scheme according to the new financial process, including the control system of job responsibility, authorization and approval system, budget management control system, separation of incompatible duties system,the property protection control system, regular rotation system and accounting control system. Thirdly, assess the work of all the employees involved in the internal financial control system quantitatively. The employees'working performance should be recorded in marks, given by their direct supervisor, internal coordination department and external cooperation unit of the enterprise. And the marks will tell the employees how much money they could get when the end of the quarter.
This scheme mainly points at the fast developing medium and small size enterprises. The scale and the growth stage of the enterprise are both concerned when designing the process, system and assessment program. This scheme will change adjusting to the expanding of the scale of the enterprise and the change of external environment. It is a referent to private sectors with the similar enterprise scale and developing stage to the ones of Shanghai Zhida company.
本文以民营企业为研究对象,以上海智达公司为背景,通过对该公司的组织体系、机构设置、营业范围、经营方式、主要业务、营运情况、管理水平、员工情况、财务状况、经营成果以及所处的外部环境等进行全面的总结和分析,找出了经营活动过程中导致财务失控及资金周转放缓的原因。运用控制理论、流程再造理论,并借鉴美国COSO内部控制框架、萨班斯法案以及我国的企业内部控制规范应用指引、企业内部控制规范评价指引、企业内部控制规范审计指引等思想和理念,制定了一套适合上海智达公司的财务内部控制方案。
首先,重新梳理企业财务流程,建立包括资金管理流程、采购流程、资产管理流程、销售流程、财务报告流程、全面预算流程等模块的流程体系；然后,配合新的财务流程设计相应的财务内部控制制度方案,包括岗位责任控制制度、授权审批制度、预算管理控制制度、不相容职务分离制度、财产保护控制制度、定期轮岗制度以及会计控制制度；再进一步,针对财务内部控制制度方案制定制度执行的考核方案,在考核方案中结合岗位责任制度的评分系统,把财务内部控制所涉及的岗位人员工作内容定量考核,以分数计量,分数评估来自于直属上级、公司内部协作部门、外部协作单位,评估分数与奖惩挂钩,按季度考核。
本方案主要针对处于快速发展阶段的中小企业,在流程、制度、考核方案方面的设计均考虑到企业的规模因素和成长阶段因素,随着企业规模的进一步扩大,和环境因素的变化,方案也应随之调整。对于和上海智达公司发展阶段、规模类似的民营企业具有借鉴意义。
Chinese private sectors have made a spurt of progress since1978reform. They have accumulated rich capital under the good market conditions. Therefore, many enterprises overlook internal financial control system, which is ruled by man instead of ruled by laws. In the long run, the original system can no longer keep up with this expanding development, leading to the failure of internal management, serious outflow of asset, severe cash-flow problems. Hence the long run development of the enterprises is hindered as a result.
In private enterprises as the research object, this presentation is based on the background of Shanghai Zhida LTD,trying to find the reason of failed financial control and the slow turnover of capital during the business process, based on the comprehensive analysis of the company's organization system, structural establishment, sphere of business,modes of business operation, primary service, service condition, level of management, company's employment, financial standing, result of operation,and external environment.The presentation is also to write a Financial internal control solutions of Shanghai Zhida LTD,using control theory,the theory of business process reengineering, COSO internal control framework, Sarbanes-Oxley (SOX), Enterprise Internal Control Basic Standards of Practice Note, Basic Standards for Enterprise Internal Control Evaluation guidelines, and Enterprise's Internal Control Audit Guidelines.
Firstly, rebuild the enterprise financial process; establish process system of fund management process, purchasing process, asset management process, the sales process, the financial reporting process and comprehensive budget process. Secondly, design the internal financial control system scheme according to the new financial process, including the control system of job responsibility, authorization and approval system, budget management control system, separation of incompatible duties system,the property protection control system, regular rotation system and accounting control system. Thirdly, assess the work of all the employees involved in the internal financial control system quantitatively. The employees'working performance should be recorded in marks, given by their direct supervisor, internal coordination department and external cooperation unit of the enterprise. And the marks will tell the employees how much money they could get when the end of the quarter.
This scheme mainly points at the fast developing medium and small size enterprises. The scale and the growth stage of the enterprise are both concerned when designing the process, system and assessment program. This scheme will change adjusting to the expanding of the scale of the enterprise and the change of external environment. It is a referent to private sectors with the similar enterprise scale and developing stage to the ones of Shanghai Zhida company.
引文
1黄娟,企业内部财务控制研究,西南财经大学出版社,2009
1企业内部控制配套指引编写组,企业内部控制配套指引,立信会计出版社,2010
[1]毕格曼(美),巴特(美)著,崔冠男等译,欺诈防范与内部控制执行路线,中国财经出版社,2009
[2]日本企业会议审计会编写,李玉环译,日本内部控制评价与审计准则,东北财经大学出版社,2007
[3]徐玉德,企业内部控制设计与实务,经济科学出版社,2009
[4]蒋铁柱,家族企业第二次创业,山西人民出版社2006
[5]黄娟,企业内部财务控制研究,西南财经大学出版社,2009
[6]企业内部控制配套指引编写组,企业内部控制配套指引,立信会计出版社,2010
[7]方红星主译,财务报告内部控制-较小型公众公司指南,东北财经大学出版社有限责任公司2009
[8]孙永尧,企业内部会计控制设计与应用,经济管理出版社,2012年
[9]中国民营企业经济研究会研究课题组,中国家族企业发展报告(2011),中信出版社,2011
[10]王喜军,加强现代企业内部控制的对策,农业科技与信息,2009.13
[11]熊吉陵,张孝锋,中小企业经营特点与战略选择,企业经济,2006.11.18
本引发争议的评述,会计研究,2005.
[12]赵莎,陈晓媛,内部控制审计：萨班斯法案的影响,会计之友,2004.8
[13]王有库,新形势下财务企业财务内部控制初探,China's foreign trade,2011.2
[14]梁少鸿,后金融时期中小企业财务管理对策,合作经济与科技,2011.7
[15]田黎,吴红勇,浅谈企业营运资金财务内部控制设计,中国西部科技,2011,7下旬
[16]史雅媚,后金融危机时期中小企业财务内部控制策略探讨,企业研究,2011.12
[17]杨佩梅,实现企业与财务的双向忠诚,经济师,2011.9
[18]袁学礼,于小燕,浅谈企业财务内部控制体系的重构,审计广角,2011.9
[19]朱文辉,如何强化企业内部控制,法制与经济,2009.10
[20]朱旭平,关于公司财务内部控制的思考,现代商业,2011.17
[21]毛俊红,浅析企业财会内控制度的要点,时代金融,2009.6
[22]雷凡,企业财务内部控制浅析,中国总会计师,2011.10
[23]王晓哲,企业财务内部控制探析,地方财政研究,2011.11
[24]李万福,林斌,林东杰,内部控制能有效规避财务困境吗,财会研究。2012.1
[25]商思争,会计管理、会计控制、会计监督辨析,财会通讯,2011.11
[26]张丽洁,企业内部财务控制概述,经营管理者,2011.2
[27]李晶,COSO新框架下企业内部控制与风险管理的思考,天津财贸管理干部学院学报,2008.1
[28]张敏敏,商业企业内部控制研究,商场现代化,2008.1
[29]欧高敦,管理变革,三联书店,2001
[30]埃森.拉塞尔著,赵睿,岳永德译,麦肯锡方法,华夏出版社,2008
[31]德勤华永会计师事务所有限公司企业风险管理服务组,构建风险导向的内部控制,中信出版社,2009
[32]Dmitris.N.Chorafas, Reliable Financial Reporting and Internal Control:A Global Implementation Guide.
[33]steven J.Root,Internal Control to Enhance Corporate Governance,中信出版社,2004
[34]Rose.Hightower,Internol Control Policies and Procedures,2008
1企业内部控制配套指引编写组,企业内部控制配套指引,立信会计出版社,2010
[1]毕格曼(美),巴特(美)著,崔冠男等译,欺诈防范与内部控制执行路线,中国财经出版社,2009
[2]日本企业会议审计会编写,李玉环译,日本内部控制评价与审计准则,东北财经大学出版社,2007
[3]徐玉德,企业内部控制设计与实务,经济科学出版社,2009
[4]蒋铁柱,家族企业第二次创业,山西人民出版社2006
[5]黄娟,企业内部财务控制研究,西南财经大学出版社,2009
[6]企业内部控制配套指引编写组,企业内部控制配套指引,立信会计出版社,2010
[7]方红星主译,财务报告内部控制-较小型公众公司指南,东北财经大学出版社有限责任公司2009
[8]孙永尧,企业内部会计控制设计与应用,经济管理出版社,2012年
[9]中国民营企业经济研究会研究课题组,中国家族企业发展报告(2011),中信出版社,2011
[10]王喜军,加强现代企业内部控制的对策,农业科技与信息,2009.13
[11]熊吉陵,张孝锋,中小企业经营特点与战略选择,企业经济,2006.11.18
本引发争议的评述,会计研究,2005.
[12]赵莎,陈晓媛,内部控制审计：萨班斯法案的影响,会计之友,2004.8
[13]王有库,新形势下财务企业财务内部控制初探,China's foreign trade,2011.2
[14]梁少鸿,后金融时期中小企业财务管理对策,合作经济与科技,2011.7
[15]田黎,吴红勇,浅谈企业营运资金财务内部控制设计,中国西部科技,2011,7下旬
[16]史雅媚,后金融危机时期中小企业财务内部控制策略探讨,企业研究,2011.12
[17]杨佩梅,实现企业与财务的双向忠诚,经济师,2011.9
[18]袁学礼,于小燕,浅谈企业财务内部控制体系的重构,审计广角,2011.9
[19]朱文辉,如何强化企业内部控制,法制与经济,2009.10
[20]朱旭平,关于公司财务内部控制的思考,现代商业,2011.17
[21]毛俊红,浅析企业财会内控制度的要点,时代金融,2009.6
[22]雷凡,企业财务内部控制浅析,中国总会计师,2011.10
[23]王晓哲,企业财务内部控制探析,地方财政研究,2011.11
[24]李万福,林斌,林东杰,内部控制能有效规避财务困境吗,财会研究。2012.1
[25]商思争,会计管理、会计控制、会计监督辨析,财会通讯,2011.11
[26]张丽洁,企业内部财务控制概述,经营管理者,2011.2
[27]李晶,COSO新框架下企业内部控制与风险管理的思考,天津财贸管理干部学院学报,2008.1
[28]张敏敏,商业企业内部控制研究,商场现代化,2008.1
[29]欧高敦,管理变革,三联书店,2001
[30]埃森.拉塞尔著,赵睿,岳永德译,麦肯锡方法,华夏出版社,2008
[31]德勤华永会计师事务所有限公司企业风险管理服务组,构建风险导向的内部控制,中信出版社,2009
[32]Dmitris.N.Chorafas, Reliable Financial Reporting and Internal Control:A Global Implementation Guide.
[33]steven J.Root,Internal Control to Enhance Corporate Governance,中信出版社,2004
[34]Rose.Hightower,Internol Control Policies and Procedures,2008