This behavior hinders fair competition among operators, seriously undermines the normal market economic order and affects the healthy operation of the national economy.
The phenomenon of commercial bribery in economic activities makes the original normal commercial activities rub into the color of private interests, making some commercial activities become power and money transactions, which can not guarantee the normal development of work.
Therefore, it is urgent to strengthen the internal management, supervision and restraint mechanism of enterprises.
The internal management, supervision and restraint mechanism of enterprises is an important symbol to measure the management level of modern enterprises. The conclusion drawn from practice is: strong control, weak out of control, no control is chaos.
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 of the enterprise and the company management system, our company has accumulated some internal management experience in several years' work and established and gradually improved the internal supervision and management mechanism of the company.
Our company has a hydropower plant, a branch company and three holding subsidiaries, which are mainly responsible for the investment and development of small hydropower businesses in Anshun and Southwest Guizhou, and has gradually formed a cross-regional investment company integrating high-energy hydropower and diversified development.
The diversification of business makes the company contact with a wider range of work and has stricter requirements for the company's management and supervision.
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.
I. Organizational Planning Control Internal management control requires the company to follow the principle of incompatible job separation in the process of determining and improving the organizational structure.
The core of company management is financial management, and the company's economic activities can usually be divided into five steps: authorization, issuance, approval, execution and recording.
Under normal circumstances, if each of the above steps is carried out by relatively independent personnel (or departments), it can ensure the separation of incompatible duties and is conducive to the play of internal control.
Incompatible job separation is based on the assumption that two people are unlikely to make a mistake unconsciously, while one person is more likely to cheat.
If we break through this hypothesis, the separation of different positions will not play a controlling role.
The company's financial management system has proper measures for possible loopholes in the process of fund distribution and circulation, ensuring the safety of the company's funds. At the same time, the company established contract approval measures, which effectively controlled the security of the company's signing of economic contracts.
Second, authorize and approve the control company to assign the functions of each work to various departments. Each department has its own scope of work, which is the responsibility of the department head, and reports the completion of the work to the leaders in charge, and finally reports to the general manager of the company.
Effectively controlling the authority within a reasonable range not only promotes the work, but also carries out effective supervision.
Third, while controlling the funds, the physical control company has also formulated the management measures for physical control and set up a special office material manager. When the company purchases office supplies, first of all, according to the needs of the work, all departments apply for purchasing office supplies. After the purchase, the buyer submits it to the administrator for warehousing registration.
For the office supplies required by each department, the department staff shall fill in the requisition, and the department head shall examine and approve it, and then report it to the material manager to fill in the requisition outbound order.
It is also stipulated that office supplies should be counted once every six months.
Power plant materials should be managed by the Ministry of production and construction, and a ledger should be established to collect and sort out.
The establishment of physical control management mode has reduced the office expenses of the company to a minimum, just like the policy of fixing production quotas to households implemented in rural areas, which has enabled the working departments to effectively and consciously save office materials and achieved effective control of office costs.
Four. Budget control At the end of each year, the company will budget the company's expenses for the next year according to the arrangement of provincial companies, and make necessary expenditures in strict accordance with the budgeted expenses in the next year's work. For special circumstances, the company will solve them through the board of directors, shareholders' meeting or report to the superior.
Because some unpredictable events will happen in the company's work, it is necessary to improve the budget control system to make it more in line with the actual work.
With the efforts of all staff, the company's internal management system has been gradually improved, but there is still some work to be strengthened. In the fierce market competition, it is necessary to have a sound management mechanism to control the company's capital risk and effectively manage the cost. Therefore, it is necessary to intensify publicity and education, run through the special governance work, widely publicize the policies and regulations of the party and the state, implement the company's major policies, raise awareness of the dangers of commercial bribery, and form opposition.
Strengthen the construction of corporate culture, vigorously carry forward the concept of "being innocent and honest", consciously abide by the code of conduct and professional norms of employees, and promote the implementation of anti-commercial bribery work.
Establishing and perfecting a complete set of management and supervision mechanism will lay a solid foundation for the company's development and play a positive role in preventing commercial bribery.
Anshun Zhongshui Company will seize the opportunity of "Power Transmission from West to East" and embark on a distinctive development path according to its own characteristics, making contributions to "Power Transmission from West to East" and Guizhou's economic development.