How to control the internal risks of the company I. Internal control of the enterprise
Enterprise internal control is a process implemented by the board of directors, the board of supervisors, managers and all employees to achieve control objectives. The goal of internal control is to reasonably ensure the legality and compliance of enterprise management, the safety of assets, the truthfulness and completeness of financial reports and related information, improve operating efficiency and benefit, and promote the realization of enterprise development strategy. Enterprise internal control is manifested in two aspects:
(1) enterprise-level control
Enterprise-level control refers to the control that has great influence on the realization of enterprise control objectives and is directly related to internal environment, risk assessment, information and communication, and internal supervision.
A, organizational structure control:
Organizational structure refers to the institutional arrangement that an enterprise defines the institutional setup, responsibilities, authorities, staffing, working procedures and related requirements of the shareholders' (shareholders') general meeting, board of directors, board of supervisors, managers and all levels within the enterprise according to relevant national laws and regulations, resolutions of shareholders' (shareholders') general meeting and articles of association.
(A) the main risks in the design and operation of the organizational structure
1. The governance structure exists in name only, lacking scientific decision-making, benign operation mechanism and execution, which may lead to business failure and the development strategy is difficult to realize.
2. The unscientific design of internal institutions and unreasonable distribution of powers and responsibilities may lead to overlapping institutions, overlapping or missing functions, mutual shirking and low operation efficiency.
(B) key control points and control measures in organizational structure design
(1) Dong's responsibilities, qualifications, rules of procedure and working procedures should be clearly defined in accordance with the provisions of relevant national laws and regulations, and the decision-making power, execution power and supervision power of enterprises should be separated from each other to form checks and balances.
(II) The system of collective decision-making approval or joint signing shall be implemented in accordance with the prescribed authority and procedures for major decisions, major matters, important personnel appointment and dismissal, and large-sum payment business. No individual may make decisions independently or change the collective decision-making opinions without authorization.
(3) Avoid overlapping, missing or over-concentration of rights and responsibilities, and form a working mechanism that performs its duties, restricts and coordinates each other.
(4) According to the requirements of separation of incompatible posts, scientifically and reasonably decompose the functions of various institutions, determine the names, responsibilities and work requirements of specific posts, and clarify the authority and relationship of each post.
Incompatible work in organizational structure usually includes: feasibility study and decision-making approval; Decision approval and implementation; Implementation, supervision and inspection, etc.
(5) An enterprise shall formulate internal management systems or related documents such as organization chart, business flow chart, post (post) instructions, authority guidelines, etc., so that employees can understand and master the organizational structure design and the distribution of powers and responsibilities, and perform their duties correctly.
(3) Key control points and control measures in the operation of organizational structure
1. Comprehensively sort out the governance structure and internal institutions.
Enterprises should comprehensively sort out the existing governance structure and internal organizational setup in accordance with the organizational structure design specifications to ensure that the corporate governance structure, internal organizational setup and operational mechanism meet the requirements of modern enterprise system.
2. Monitoring of subsidiaries
If an enterprise owns subsidiaries, it shall establish a scientific investment management control system, perform its duties and safeguard the rights and interests of investors in a legal and effective way, and pay special attention to the development strategy of subsidiaries, especially overseas subsidiaries, annual financial budget and final accounts, major investment and financing, major guarantees, the use of large amounts of funds, the disposal of major assets, the appointment and removal of important personnel, and the construction of internal control systems.
3. Timely and comprehensive evaluation of organizational structure
An enterprise shall make a comprehensive evaluation of the efficiency and effect of the design and operation of the organizational structure on a regular basis, and if there are defects in the design and operation of the organizational structure, it shall be optimized and adjusted.
The adjustment of enterprise organizational structure should fully listen to the opinions of directors, supervisors, senior managers and other employees, and make decision-making approval in accordance with the prescribed authority and procedures.
Second, the development strategy control:
Development strategy refers to the long-term development goals and strategic planning formulated and implemented by enterprises on the basis of comprehensive analysis and scientific prediction of actual situation and future trends.
The strategy of enterprise's integrity, long-term and basic development is the enterprise development strategy.
(a) Main risks in formulating and implementing development strategies
1. Lack of clear development strategy or inadequate implementation of development strategy may lead to blind development of enterprises, making it difficult to form competitive advantages and losing development opportunities and motivation.
2. The development strategy is too radical, divorced from the actual ability of the enterprise or deviated from the main business, which may lead to excessive expansion of the enterprise and even business failure.
3. The development strategy changes frequently due to subjective reasons, which may lead to waste of resources and even endanger the survival and sustainable development of enterprises.
(B) key control points and control measures in the process of formulating development strategies
(1) An enterprise shall, on the basis of full investigation, scientific analysis and prediction, and extensive consultation, comprehensively consider the influencing factors such as macroeconomic policies, changes in domestic and international market demand, technological development trends, the status of industries and competitors, the level of available resources, its own advantages and disadvantages, and formulate development goals.
(2) Enterprises should make strategic plans according to their own development goals, define the stages and degrees of enterprise development, and determine the specific goals, tasks and implementation paths of each development stage.
(3) An enterprise may set up a strategy committee under the board of directors, or designate relevant institutions to be responsible for the formulation and management of strategic planning and perform corresponding duties.
(4) The Board of Directors shall strictly review the development strategic plan submitted by the Strategy Committee, focusing on its overall, long-term and feasibility. If the board of directors finds major problems when considering the plan, it shall instruct the strategy committee to adjust the plan.
After the strategic plan for enterprise development is reviewed and approved by the board of directors, it shall be submitted to the shareholders (general meeting) for approval and implementation.
(3) Key control points and control measures in the implementation of development strategy.
1. An enterprise shall, according to its development strategy, formulate an annual work plan, prepare a comprehensive budget, and decompose and implement annual targets; At the same time, improve the development strategy management system to ensure the effective implementation of the development strategy.
2. Enterprises should take supporting measures such as organizational structure adjustment, personnel deployment, financial arrangement, salary distribution, information communication, management and technological change to ensure the effective implementation of development strategies.
3. Enterprises should pay attention to the propaganda of development strategy, and pass the development strategy and its decomposition and implementation to all internal management levels and all employees through internal meetings, education and training.
4. Enterprises should strengthen the monitoring and evaluation of the implementation of development strategies, regularly collect and analyze relevant information, and make internal reports in case of obvious deviation from development strategies; If it is really necessary to adjust the development strategy due to major changes in the economic situation, industrial policies, technological progress, industrial conditions and force majeure, the development strategy shall be adjusted in accordance with the prescribed authority and procedures.
Third, human resources control:
(A) the main risks of human resource management
1. The lack or surplus of human resources, unreasonable structure and imperfect development mechanism may all make it difficult to realize the enterprise development strategy.
2. Unreasonable incentive and restraint system of human resources and imperfect personnel management in key positions may lead to brain drain, low operating efficiency or disclosure of key technologies and business secrets.
3. Improper exit mechanism of human resources may lead to legal proceedings or damage to corporate reputation.
(B) the introduction and development of human resources key control points and control measures
(1) The enterprise shall organize the introduction of human resources according to the overall human resources planning and plans, systems and procedures.
(2) Enterprises should select outstanding talents according to the requirements of the human resource capability framework through open recruitment and competition for posts, focusing on the value orientation and sense of responsibility of the selected objects.
(3) The enterprise shall sign a labor contract with the employees according to law and establish a labor employment relationship. Relevant positions also need to sign a confidentiality agreement to clarify the confidentiality obligations.
(4) The enterprise shall establish a probation period and pre-job training system for employees, and strictly inspect the probation personnel.
(5) Enterprises should attach importance to the development of human resources, establish a long-term mechanism for employee training, strengthen the construction of reserve talents, and promote the continuous updating of knowledge and skills of all employees.
(3) Key control points and control measures for the use and withdrawal of human resources
(1) Enterprises should establish and improve the incentive and restraint mechanism of human resources, set up a scientific performance appraisal index system, and conduct strict assessment and evaluation on managers at all levels and all employees.
(2) The enterprise shall formulate a salary system linked to performance appraisal, and earnestly coordinate the salary arrangement with the employee's contribution, give priority to efficiency and give consideration to fairness.
(III) The enterprise shall formulate a regular rotation system for managers at all levels and employees in key positions, clarify the rotation scope, rotation cycle and rotation mode, form an orderly and continuous flow of employees in relevant positions, and comprehensively improve the quality of employees.
(4) Enterprises should establish and improve the employee withdrawal mechanism (resignation, termination of labor contract, retirement, etc.) according to relevant laws and regulations. ), define the conditions and procedures for quitting, and ensure the effective implementation of the employee quitting mechanism.
(five) the enterprise shall agree with the retired workers on the confidentiality period of key technologies, business secrets, state secrets and non-competition restrictions according to law. Before leaving the post, personnel in key positions shall be audited for handover or departure according to relevant regulations.
(6) Enterprises should regularly evaluate the implementation of the annual human resources plan, sum up experience and analyze the main defects and deficiencies.
Fourth, social responsibility control:
Social responsibility refers to the social responsibilities and obligations that enterprises should perform in the process of business development, mainly including safety in production, product quality, environmental protection, resource conservation, employment promotion and employee rights protection.
(A) the main risks of fulfilling social responsibilities
1. Safety measures are not in place and responsibilities are not implemented, which may lead to safety accidents in enterprises.
2. Poor product quality infringes on the interests of consumers, which may lead to huge compensation, image damage or even bankruptcy.
3. Insufficient investment in environmental protection and high resource consumption may lead to environmental pollution or resource depletion, which may lead to huge compensation, insufficient development potential and even enterprise closure.
4. Insufficient promotion of employment and protection of employees' rights and interests may lead to frustration of employees' enthusiasm and affect enterprise development and social stability.
(2) Key control points and control measures for safe production.
Establish a system; Setting mechanism; Attach importance to investment; Prevention first; deal with
(3) Key control points and control measures in product quality.
Follow the requirements; Standardize the process; Strict inspection; after service
(4) Key control points and control measures for environmental protection and resource conservation.
Establish a system; Attach importance to investment; Accelerate the transformation; Pay attention to monitoring; Periodic inspection
(5) Key control points and measures to promote employment and protect employees' rights and interests.
Protect according to law; Salary management; Social insurance; Organizational construction; effectiveness
Verb (abbreviation of verb) Corporate culture control: main risks; Cultural cultivation link; Cultural evaluation link
Corporate culture refers to the values, business philosophy and entrepreneurial spirit gradually formed in the production and operation practice, which are recognized and observed by the whole team, and the general name of the code of conduct formed on this basis.
(A) the main risks in the construction of corporate culture
1. Lack of positive corporate culture may lead employees to lose confidence and identity with the enterprise, and the enterprise lacks cohesion and competitiveness.
2. Lack of innovation, teamwork and risk awareness may make it difficult for enterprises to achieve their development goals and affect sustainable development.
3. Lack of honest and trustworthy business philosophy may lead to fraud, resulting in corporate losses and affecting corporate reputation.
4. Ignoring cultural differences and conflicts may lead to the failure of M&A..
(B) the key control points and control measures in the cultivation of corporate culture
Pay attention to characteristics; Establish objectives and contents, and form cultural norms; Dong took the lead in setting an example; Integrate into the production and operation process; Pay attention to the cultural construction in merger and acquisition.
(C) the key control points and control measures in corporate culture evaluation
1. Corporate culture evaluation is an important link in corporate culture construction and innovation. Enterprises should establish a corporate culture evaluation system, define the contents, procedures and methods of evaluation, implement the evaluation responsibility system, and avoid corporate culture construction becoming a mere formality.
2. Focus on the performance of Dong's duties in corporate culture construction, the recognition of all employees on corporate core values, the consistency between corporate management behavior and corporate culture, the social influence of corporate brands, the degree of cultural integration of all parties involved in corporate mergers and acquisitions, and employees' confidence in the future development of enterprises;
3. Pay attention to the evaluation results.
How to control internal risks 1 Adventure.
Taking risks is also called risk retention and risk retention. Risk-taking means that enterprises take an accepting attitude towards the risks they face, so as to bear the consequences of the risks. For unrecognized risks, enterprises can only take risks.
2. Risk aversion
Risk aversion means that an enterprise avoids, stops or withdraws from the business activities or business environment with certain risks in order to avoid becoming the owner of risks.
3. Risk transfer
Risk transfer means that the enterprise transfers the risk to the third party through the contract, and the enterprise no longer has the transferred risk. Transferring risk does not reduce its possible severity, but only transfers it from one party to another.
4. Risk conversion
Risk conversion means that an enterprise converts the risk it faces into another risk through strategic adjustment and other means. The means of risk conversion include strategic adjustment and derivative products. Generally speaking, risk conversion will not directly reduce the total risk of enterprises. Its simple form is to reduce one risk and increase another at the same time. For example, by relaxing the credit standard of trading customers, accounts receivable have been increased, but sales have been expanded. Enterprises can adjust between two or more risks through risk conversion to achieve the best results. Risk conversion can achieve the goal at low cost or zero cost.
5. Risk hedging
Risk hedging refers to introducing various risk factors or taking various risks by various means, so that these risks hedge each other, that is, the effects of these risks cancel each other out.
6. Risk compensation
Risk compensation means that enterprises take appropriate measures to compensate the possible losses caused by risks. Risk compensation means that enterprises take risks on their own initiative and take measures to compensate possible losses. The forms of risk compensation include economic compensation, human compensation and material compensation.
7. Risk control
Risk control refers to controlling motivation, environment and conditions. The occurrence of risk events, thereby reducing the probability of loss or risk events.