Enterprise internal control is an important means of modern enterprise management.

Whether internal control is effective or not is directly related to the success or failure of an enterprise.

Only when an enterprise implements an effective internal control system can it help the enterprise expand production and improve economic efficiency.

Chen Zhanyun pointed out: The internal control of Chinese enterprises is generally weak. Typical cases of imperfect internal control systems mainly include the absence of appropriate authorization or approval systems, failure to prepare or unreasonable budget preparation, and original vouchers that are inconsistent with the essence of the transaction, resulting in misappropriation, embezzlement or fraud.

There are endless reports of corporate property damage, and corporate assets and shareholder rights cannot be properly protected.

Professor Chen Zhanyun The following is a record of some of Chen Zhanyun’s views: The problems existing in the company’s internal control mainly include the following points: First, although the company has established a relatively sound institutional system, due to the company’s business development and continuous expansion of scale, the company needs to make timely adjustments

Improve the internal control system and strengthen management and control.

Second, in the company's internal control process, vertical-level control is well implemented, but the coordination, supervision, and checks and balances between various management departments and related departments need to be improved.

Third, although a risk management department has been established, a complete risk assessment system has not yet been formed.

It is also necessary to continuously strengthen internal control education and training and strengthen prior control, especially focusing on strengthening risk control in aspects such as branches and subsidiaries management and control, new business integration, external guarantees and business process control, so as to further improve risk control awareness and risk prevention.

ability.

The internal control of enterprises in my country is generally weak. Typical cases of imperfect internal control systems mainly include the lack of appropriate authorization or approval systems, failure to prepare or unreasonable budget preparation, and original vouchers that are inconsistent with the essence of the transaction, resulting in the misappropriation, misappropriation or fraud of corporate property. There are endless reports that corporate assets and shareholder rights cannot be protected as they should be.

For example, if the cashier collects bank statements and prepares bank balance reconciliation statements, it violates the basic principle of separation of incompatible duties; the leader's "one-stroke" approval means that there is no appropriate authorization, which concentrates power and is not conducive to the leadership's

Restriction and supervision; business relies too much on individuals, and corporate resources are concentrated in the hands of individuals, and companies will lose control of business development.

Internal control plays an important role in forming a virtuous internal control cycle, promoting the development of the enterprise itself, and improving the competitiveness of the enterprise.

However, in actual internal control, there are still many problems that make internal control ineffective. There are usually three reasons: environment, personnel and system.

First, there is an overall lack of a complete and sound internal control system.

Directly applying relevant foreign theories to the internal control of enterprises cannot fully adapt to the development situation of our country's enterprises, making the system unoperable.

Thirdly, the management and employees within the enterprise do not have a strong awareness of internal control, do not pay enough attention to internal control, are not truly aware of the importance of internal control, and lack advanced control concepts in internal control management.

Finally, many companies lack a complete system and a mechanism to ensure the implementation of the system, resulting in a lack of effective guidance for internal control work and a lack of basis for staff to work, which makes them have no standards and irregularities in the process of internal control work.

the behavior of.

Moreover, there is no supervision and reward and punishment mechanism for the implementation of internal control, making internal control a dead letter.

In view of the reasons for the failure of internal control, enterprises should follow the five principles of comprehensiveness, importance, checks and balances, adaptability and cost-effectiveness to take corresponding improvement measures to prevent failures.

Introduction to Professor Chen Zhanyun, a famous economist and the world's leading CEO: a famous economist, professor of finance, doctoral supervisor, and one of the first batch of professional doctors in statistics doctoral program in China.

Currently, he is the vice president of the China Shanghai Investment Society, an expert member of the China Federation of Commerce, an executive director of the China Grain Economics Society, a review expert of the National Natural Science Foundation, China's first anthropomorphic capital operation expert, and a columnist on Shanghai TV's "Night Talk Real Estate Zhanyun Wanxiang" column.

Host, special guest of China Business News, Dragon TV, Phoenix TV and other media. He has been invited to teach at Peking University, Tsinghua University and Hong Kong University for a long time. He has won nearly 20 national, provincial and ministerial outstanding scientific research awards and visited more than 100 countries.

Countries and regions, he has been hired to give speeches at international forum summits and foreign universities. He is known as the most popular practical and authoritative financial expert with an international perspective and has successfully guided many companies to go public.