Principles That Should Be Followed In The Internal Financial Control System Of Enterprises

The establishment of a financial internal control system should be based on the accounting law, the company law and the basic accounting standards, and should be combined with the specific circumstances of the enterprises to facilitate effective supervision by enterprises, prevent operational risks and increase enterprise benefits. Concretely speaking, the establishment of enterprise financial internal control system should conform to the following principles.

The principle of legality. The enterprise must take the laws and regulations of the state as the criterion and formulate a feasible financial internal control system within the legal scope, which is the foundation for the establishment of the financial internal control system.

The principle of integrity. Enterprise financial internal control system must be fully related to the control of all aspects of enterprise financial accounting. It should not only conform to the long-term planning of enterprises, but also pay attention to the short-term goals of enterprises, and coordinate with other internal control systems of enterprises. Therefore, when establishing financial internal control system, we should grasp the overall situation and pay attention to the overall implementation effect of enterprises.

Pertinence principle. Corporate finance Internal Control System The establishment of the system should be based on the actual situation of the enterprise, aiming at the weak links in the enterprise's financial accounting work, aiming at the error prone details of the enterprise, and formulating a practical and effective financial internal control system, effectively controlling all links and details, so as to raise the financial level of the enterprise.

The principle of consistency. Enterprise financial internal control system must have continuity and consistency, and can not be changed overnight, otherwise it can not be implemented.

Adaptability principle. Adaptability can be divided into two aspects, one is external adaptability, that is, the financial internal control system of enterprises should adapt to the macro-economic development of the country, the development of industry and the adaptation of enterprise competition to mobile phone system. On the other hand, it is to adapt to the internal environment of enterprises, and it is also necessary to adapt to the strategic planning, scale of development and the present situation of enterprises. Enterprises should grasp these two aspects, construct a timely and applicable financial internal control system, and promote the financial accounting level of enterprises to move towards a higher goal.

　　 Applicability Principle. The financial internal control system of enterprises should be convenient for departments and workers to use practically. That is to say, the operation of financial internal control system is strong and practical. This is a key point in formulating financial internal control system. The adaptability of enterprise financial internal control system can be summarized as "content standardization, easy to understand and easy to operate".

The principle of development. The formulation of enterprise financial internal control system should give full consideration to macro policies and policies. enterprise We should closely observe the trend of competitors and formulate rules and regulations that have developmental or future focus. The internal control system of enterprise financial management is an important system of enterprises, which can promote the improvement of enterprise's financial accounting level. To this end, we should constantly improve the financial internal control system from a strategic perspective.