Accounting and Internal Control Systems for IGIW
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The enterprise internal control theory The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior Unit interior accountant controls on the execution, the internal control What is the internal control The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete According to the control of the internal control can be divided into different purpose accounting control and management Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and In addition, the legitimacy of the financial activities within the unit is the internal control Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent This limitation must also be clear and Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non- Second, the basic structure of internal control The basic structure of internal Mainly includes control environment, accounting system and control procedures in three aspects: (a) control Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business (2) accounting Accounting system refers to establish accounting and accounting supervision procedure and method of business Effective accounting system should do: 1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately 2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary 3 and determine the time, business to business records in the appropriate accounting 4 in the financial and accounting reports, business and proper disclosure of expression related (3) control Control program to formulate policy and managers to ensure a certain Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, Third, the basic way of internal control The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit (a) to organize the According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible duties, facilitating the function of the internal Organize and control mainly includes two aspects: 1 and incompatible duties of If the accounting work of accountant and cashier incompatible duties, need to Should be separate positions usually have an authorized: economic business duties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation Incompatible duties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two If this hypothesis, breakthrough incompatible duties of separation cannot play control [NextPage] 2, the organization's A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved (2) authorized The authorized department of internal control unit to handle business or staff access Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no Authorized control unit can guarantee the implementation course and Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is the right level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should Practice has proved, rights should be restricted, lose the right to restrict the corruption which (3) budget Budget control is an important aspect of internal control, including financing, financing, purchasing, production, sales, investment and management The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear Second, the budget shall be permitted by the authorized to budget adjustments to budget and more Third, it shall timely feedback or regular budget (4) physical assets Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process (5) cost Modern cost control can be divided into "extensive" and "intensive" Extensive cost control, refers to the production technology, product process under the condition of invariable, rely solely on reducing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the production technology, product process, thus reducing the cost These two kinds of methods, combining modern cost 1, extensive cost control, the cost of raw materials procurement control from the final product sold throughout, and is one of the most fundamental and most main control First, the raw materials procurement cost For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct Second, the use of materials cost Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely reduce Third, product sales, cost Mainly propaganda cost control, notable is, advertising, promotional role played only product quality is the foundation of the user's Therefore, we should grasp investment and expenses of the matching [NextPage] 2 and intensive cost And can be divided into two types: one is to improve production technology by to reduce cost There are many ways to improve production technology, such as the introduction of new production line adopts high-tech products, Two is improved by process to reduce the cost of cost Intensive cost control on intellectual achievements, it can make the excess profit (6) risk Risk is usually referred to as a result of the action, and the risk associated with another concept is Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough For example, enterprise test-manufacturing a new product, this product can certainly advance trial success or But don't know these two consequences of possibility Business decisions are generally in uncertain In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not The risk control is to prevent and avoid as far as possible adverse According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk, 1, management Risk management refers to the production and business operation reasons for corporate profits to the Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertainty of uncertainty, causes the enterprise profit margins or the changes, thus bringing Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to 2, financial Financial risk and risk, it is to because debt and the enterprise's financial results for Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are due, the enterprise will into financial difficulties or When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and residual interest except compensation and thus make the self-capital profitability However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby reducing the self-capital, make enterprise losses incurred, even the bankruptcy of the The risk for financing The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising (7) auditing Audit control mainly refers to the internal audit, internal audit and control of accounting is to Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procedure is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives Internal audit content is very extensive, generally include internal financial audit and internal management Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system of accounting information in the regular internal audit methods and procedures, in order to make the internal audit institutions or internal auditors of accounting information system and procedure of audit In addition to the above seven internal control, and documentation Performance control and worker quality control, The new system of accounting supervision system on the unit interior, the main contents of the internal control Including: responsibilities, and strict procedures, truthfully record, regular check, In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important industry and points for each unit, reference, and learning to use gradually perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in
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Weili Ge and Sarah McVThe disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act（后萨宾斯-奥克斯利法案时代内部控制重大缺陷的披露）[J]Accounting Horizons, September 2005 Issue
试论现代企业内部控制制度: 随着时代的发展，越来越多的大公司正在逐渐接受这样一种观点，即实体不仅要对它的股东负责，还要对不同的利益相关者--顾客、供货商、雇员、政府、当地团体和社会整体负责。 股东需要股利和资本增值，因此传统意义上公司的业绩是用它所创造的利润来衡量。但假如考虑其他利益相关者，公司的运行就必须包括：提供公平的报酬和可接受的工作环境、及时的支付购货价款、最小化由于公司行为而引起的对环境损害和通过提供就业机会或其他方式等对公众做出贡献。 其中出于环境因素对于公司运行措施的影响，环境报告应运而生。 一般来说，环境报告是指在公布的年报中或是在其他什么地方，披露公司的运营对自然环境造成影响的有关信息。现在有相当多的激励措施，鼓励公司采取控制污染、使用再生资源、选用可更新物质以及发展对环境有利产品等保护环境方式。 研究表明，公众对于环境保护的热情主要从以下两个方面影响公司经营：公司可能会为自己的行为遭受直接的损失，比如他们可能受法律规定性或推定性的强迫而支付弥补环境损失的费用；或者当他们引起污染时，他们不得不支付额外的税收或遭受财务惩罚。另一方面，假如一个实体被确信引起了环境污染或有其他不道德的行为，它一定会应起相当多的公众敌意，这将导致顾客的减少。相反，积极方面可能是：一个实体假如有"绿色"的形象，就有可能吸引更多的顾客，这也就是现在为什么会有很多商品都打上环保品牌的原因。作为这些因素共同作用的结果，许多国外大公司已经披露或是正在积极预备有关自身经营对环境影响的信息。 实际操作中公司主要用两种方式的环境报告手段来公布他们对于自然环境影响的信息： 1)在公布的年度报告(包括财务报表)中披露 2)公布一个独立的环境报告 IAS1鼓励治理当局在相信环境信息将帮助使用者做出经济决策时应该披露环境报告，但并不是强制要求所有公司都这么做。 在1996年《Corporate Reporting》这本杂志发表了题为《香港的公司环境报告》一文，列示了对大约700家香港主要公司的调查结果。调查显示：在被调查的这些公司中，71%是一点都没有披露关于环境的信息，剩余的29%中，几乎有一半也只是在总的报告中大致提到了一点。被抽查的仅仅只有18%左右披露了他们的环境政策、收益和损失。并且即使在这些中，还有很大部分也只是陈述了他们的环境政策，而没有试着去量化他们达到的目标或遭受的损失。他们常见的是用一些非货币性条款，如："我们在美国的工厂已经节约了70%的皱纹纸包装"、"我们已经改装了225辆运输卡车，从使用含铅汽油到使用清洁气体燃烧剂，并且我们已经装了催化剂转化器"等作一些抽象性的说明。被调查到的公司中，几乎没有谁披露了环境成本或是已经提取的环境预备，披露遭受罚金或是承认有与相关规定不符事项的公司也很少。但不管怎样，这项研究究竟可以表明，或多或少做出关于环境信息披露的公司数量在1991到1996这五年间已经差不多是翻了一番的，这点比较令人欣慰。1999年还有一项调查表明，《金融时报》证券交易所100种股票价格指数中有很大一部分上市公司都在年报中作了某种形式的环境信息披露。最常见的是在董事报告中涉及，其后才是财务审计内容。 公布独立环境报告的公司也在逐渐变多。许多大的上市公司现在都在年报和财务报告之外，还单独披露一份环境报告。这份报告通常都和其他社会和环境事项相连，如联合银行、英国电信公司就采取了这种方式。 一家公司公布环境报告的原因可能是多种多样的：以示和竞争者的区别、承认对环境所负的责任、为了证实与规定的一致性或是为了获得社会对其行为的肯定等。 大部分的环境报告都采取把对政策的论证和对自身行为的审阅联系起来的格式，他们覆盖到以下一些论题，如废料治理、污染、对能源的使用情况以及公司的产品和服务对环境的正面影响。通常来说，报告通过对公司的目标和成就在许多种情况下的直接比较来披露两者或是其中之一。他们有可能也披露财务信息，如对环境储备的投资数额等。许多报告非凡具体，有的甚至长达五十多页。 因为这种情况下的环境报告是独立于公布的年报，所以没有规定的内容和统一的操作代码。公司可以发布任何他们愿意发布的信息，并且环境报告并不是一定要求审计的。然而，许多公司其实在他们的报告中还是服从于某种独立的观点或是审计程序的。
一、对子公司的控制 中国华能集团可以分为三个层次：核心企业、成员公司和经营单位。第一层为母公司，第二层为子公司，第三层是另一种类型的子公司（即所谓的经营单位）。在20世纪80年代的经济过热期，华能集团曾经还有过第四层和第五层。但是，经过几年重组和改进，华能集团现在只有三个层次。 以前，母公司对子公司只考核“两张财务报表”（资产负债表和利润表）和“一个人”（总经理），对子公司监管不严。这种模式存在很大弊端，因为它无法控制子公司决策错误及其由此所产生的巨大损失，而且这类损失常常是不可逆转的。“事后控制”的风险相当大。 目前，中国华能集团对其子公司既给予一定的灵活性，又实行必要的监控。母公司对子公司的控制主要体现在三个领域：（1）人事控制。包括经理人员的任命，全年报酬的确定，以及对每个子公司中各职能部门职位数目的确定等。（2）投资控制。现有规定是，投资金额超过一定限额就需母公司批准。如对一些大的子公司，自主投资限额为3千万元人民币，小公司则为5百万元。（3）财务业绩控制。每年的财务目标即为上一年的实际经营成果。财务业绩从三个方面来评价：利润、净资产报酬率和经营活动中产生的现金流量。从结果看，几乎没有哪家子公司不能达到它们的目标。期望的净资产收益率（ROE）是15%，但电力业务由于政策性补贴等因素，其净资产收益率可以稍低，为10%左右。