The contents of enterprise internal control mainly include the following aspects:
1. The unit shall establish strict authorization and approval procedures for the receipt, payment and custody of monetary funds. Incompatible positions for handling monetary funds must be separated, and relevant institutions and personnel should restrict each other, strengthen the audit of receipts and payments, and ensure the safety of monetary funds.
2. Units should strengthen the management of fund-raising business, reasonably determine the scale and structure of fund-raising, choose appropriate fund-raising methods, strictly control financial risks, reduce the cost of funds, and ensure the rational use of raised funds.
3. Reasonably plan the institutions and posts of procurement and payment business, establish and improve the control procedures of procurement and payment, strengthen the control of requisition, approval, procurement, acceptance and payment, realize the transparency of procurement and procurement decision-making, and plug the loopholes in the procurement process.
4. The unit shall establish the post responsibility system for physical assets management, and control the key links of physical assets such as acceptance, warehousing, receiving, distribution, storage and disposal, so as to prevent all kinds of physical assets from being stolen, stolen, damaged and lost.
5, the unit should establish a cost control system, do a good job in the basic work of cost management, formulate cost standards, decompose cost indicators, control cost differences, assess the completion of cost indicators, implement reward and punishment measures, reduce costs and improve economic benefits.
6. All units should formulate corresponding sales policies, clarify the pricing principles, credit standards and conditions, payment methods, responsibilities and authorities of institutions and personnel involved in sales business, strengthen the management of commodity delivery and account recovery, and avoid or reduce bad debt losses.
7. Units shall establish scientific decision-making procedures for engineering projects, clarify the responsibilities and authorities of relevant institutions and personnel, establish a responsibility system for investment decision-making of engineering projects, strengthen the supervision and management of budget, final accounts, bidding, bid evaluation and engineering quality of engineering projects, and prevent fraud in the process of project contracting, contracting, construction and acceptance.
8 units shall establish scientific decision-making procedures for foreign investment, implement the responsibility system for major investment decisions, strengthen the management of investment project establishment, evaluation, decision-making, implementation and investment disposal, and strictly control investment risks.
9, the unit should strictly control the guarantee behavior, establish the guarantee decision-making procedure and responsibility system, clear the guarantee principle, guarantee standards and conditions, guarantee standards and conditions, guarantee responsibility and other related content, strengthen the management of the guarantee contract, timely understand and master the guarantor's business and financial situation, prevent potential risks, avoid and reduce possible losses.
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