Importance of enterprise internal control management
Enterprise internal control management plays an important role in enterprise management activities, is the key means to achieve enterprise management objectives, and has an important impact on enterprise management functions. Therefore, enterprises must attach great importance to the great role and key position of internal control management. In specific management work, purposeful internal control management is a way to improve efficiency and quality, which can promote the improvement of enterprise operating efficiency and the realization of long-term development strategy and promote the development of enterprises.
The purpose of enterprise internal control management
1. Ensure that accounting information and other management information are reliable and can be provided in time.
2. Protect the safety and integrity of enterprise assets and use them effectively.
3. Ensure that all production and business activities of the enterprise are carried out effectively and orderly.
4. Ensure the implementation of various systems, management policies and measures formulated by the enterprise.
5, as far as possible to compress and control costs and expenses, reduce unnecessary costs and expenses, for the enterprise to obtain greater profits.
6, as soon as possible to find out all kinds of mistakes and shortcomings, prevention and control, and take accurate corrective measures in time.
What does enterprise internal control management do?
1, authorization management
Authorization management refers to defining the scope of authority, approval procedures and corresponding responsibilities of various departments and posts for economic business according to the division of responsibilities. Enterprise managers must handle business within the scope of authorization, and managers at all levels within the enterprise must exercise their powers and responsibilities within the scope of authorization.
2. Audit and approval management
All departments and posts of the enterprise shall, in accordance with the prescribed authorization and procedures, examine and verify the compliance, authenticity, rationality and completeness of relevant materials of relevant economic business, sign opinions and affix their signatures and seals, and make approval, disapproval or other decisions.
3. Division of responsibilities management
According to the objectives and functional tasks of the enterprise, according to the principle of simplification, scientificity and high efficiency, the functional departments and posts are reasonably set up, and the responsibilities and powers of each department and post are clearly defined, so as to form a working mechanism that performs its own duties, is mutually restrictive and is convenient for assessment.
4. Property protection management
For unauthorized personnel, the enterprise shall restrict their direct contact with and disposal of property, and take measures such as physical storage, property records, account reconciliation, regular inventory, property insurance, etc. to ensure the integrity and safety of property.
5. Budget management
Enterprises must strengthen budget preparation, analysis, implementation and assessment management, clarify budget items, establish budget standards, standardize budget preparation, approval, release and implementation procedures, timely analyze and control budget differences, and take timely improvement measures to ensure the smooth implementation of the budget.