Framework Of Enterprise Financial Internal Control System

Accounting system:

(1) accounting system; (2) major accounting policies; (3) accounting titles and numbers; (4) account descriptions; (5) types and formats of accounting statements; (6) compilation of accounting statements.

(1) the internal financial management system of enterprises; (2) management of monetary funds; (3) management of pactions and settlement; (4) inventory management; (5) short-term and long-term investment management; (6) fixing

(7) in construction project management; (8) intangible assets and deferred assets management; (9) other asset management; (10) sales revenue management; (11) cost management; (12) profit and distribution management; (13) financial accounting report and financial evaluation management.

1, accounting processing system; 2, financial budget management system; 3, accounting audit system; 4, internal restraint system; 5, property inspection system; 6, financial analysis system; 7, accounting archives management methods; 8, accounting computerization management methods; 9, pairs (sub) companies and other units of the financial accounting management methods.

1, financial revenue and expenditure examination and approval management method; 2, major capital expenditure approval and authorization examination and approval system; 3, major expense examination and approval authorization and approval system; 4, major financial matters reporting system.

1, financial management hierarchical responsibility system; 2, accounting organization form; 3, accounting personnel post responsibility system; 4, internal accounting personnel management measures; 5, violation of financial discipline and accounting rules and regulations matters.

1, the expense reimbursement management method; 2, the cost accounting method; 3, the cost plan management method; 4, the cost control management method; 5, the cost analysis management method; 6, the cost expense examination management method.

The enterprise financial internal control system is to serve the business objectives of the enterprise, and the use of the financial internal control system should strive to achieve the following objectives: first, ensure that business activities are carried out in accordance with appropriate authorization; two, ensure that all pactions are recorded in appropriate accounts in the right amount during the appropriate period of calculation, so that all financial pactions can be complying with the requirements of the relevant financial accounting system and accounting standards; three, ensure that the contacts and processing of assets and records are properly authorized; four, ensure that the book assets and real assets are checked regularly; five, ensure the timeliness and accuracy of financial accounting supervision.