Internal management and control is to form a series of methods, measures and procedures with control functions, standardize and systematize them, and make them a strict and relatively complete system. Internal control can be divided into financial control and management control according to its different control purposes. Financial control is to protect the safety of property and materials; Management control refers to the control related to ensuring the implementation of business policies and decisions, promoting the economy, efficiency and benefit of business activities and realizing business objectives.
In order to strengthen the company's internal management and supervision, in addition to improving the company's financial system according to the laws and regulations stipulated by the state, it is more important to establish an internal management and supervision system according to the company's own characteristics.
The supervision and management department of the company has the functions of management, supervision and control. The party, government and finance mainly focus on how to manage, supervise and control the provision of services, and promote the internal management of by going up one flight of stairs in the company, which also reflects the more substantive work significance of management. With the continuous increase of the company's business, the company's contact with things is increasing day by day, and various management problems are gradually increasing. Establishing an appropriate internal management supervision and restraint mechanism can effectively prevent commercial bribery and financial management risks and make the company's business behavior safer. Therefore, enterprise internal control is very important, and the necessity of establishing, perfecting and continuously improving is very urgent.
According to the characteristics that shareholders of the company are composed of state-owned enterprises and natural persons, and state-owned capital is combined with non-public capital, the company must improve the rights and responsibilities of shareholders' meeting, board of directors, board of supervisors and managers, strengthen internal management, formulate corresponding management systems, strengthen system construction, improve various rules and regulations, give full play to the role of systems in maintaining normal production and business activities, and form a mechanism of managing power, affairs and people by systems.
In the past few years, the company has gradually formulated the financial management system, the project contract approval system, the employment management method, and the company's employee management system. , internal control management is relatively standardized. Here, the internal management control is mainly analyzed in combination with the current internal control of our company.
The basic ways of internal control mainly include: organization plan control, authorization approval control, budget control, physical control and cost control. As far as the current situation of the company is concerned, there are organizational planning, authorization approval, physical control, cost control and budget control. , truly realized and widely used. Here, the internal management control of the company is discussed from the aspects of organizational planning, authorization and approval, physical control and budget control.