There are three tendencies in understanding the internal control system of enterprises: when the strategy of group enterprises is greatly adjusted, it is easy to unilaterally emphasize the importance of the change of control mode and organizational structure, while ignoring the follow-up and strengthening of control system and mode.
I am used to meeting traditional or once effective management methods, but it is difficult to accept major and fundamental changes in the face of the challenges of the new economic form. Internal control management is the business of enterprise financial department, but the fact is that without the close cooperation of other functional departments, the financial department cannot establish and organize the implementation of a complete enterprise internal control system.
The internal control system is not limited to one department, but every department of the whole enterprise should participate in and implement it. It is a weapon and guarantee to prevent "enterprise management fraud".
The internal control system of an enterprise is a process implemented by the board of directors, the board of supervisors, managers and all employees, aiming at achieving control objectives. This definition reflects some basic concepts:
1, the essence of enterprise internal control: it is a process, a means to an end, not the end itself.
2. Enterprise internal control mode: implemented by personnel.
3. The goal of enterprise internal control: only provide reasonable guarantee for enterprises.
4. The characteristics of enterprise internal control: it can achieve one or more independent and cross-cutting goals.
5. The significance of enterprise internal control: it is a reasonable control of employees' production safety and information safety.
6. Authority of enterprise internal control: the function of "management representative" is required.