Internal control: harm than good, or at every step

In the Shanghai National Accounting Institute in the years of internal control of the Dr. Song Deliang supervision of an enterprise is divided into three levels, the industry regulator, the main body of the SFC and other relevant departments; Second, corporate governance, mainly for listed companies, As the shareholders are very dispersed, and only the establishment of general meeting of shareholders, board of directors for the company shareholders delegate decision-making, the Board commissioned the management company to manage, delegate one level down, and finally formed a management command and Board of Directors, shareholders of the reverse command situation, it is prone to problems. Third, the management company within the institutional arrangements, such as separate accounting and cashier, marketing departments and audit departments separately and so on, this is what we call internal control. Song Deliang that many people regard the internal controls and corporate governance confused, in fact, most of the problems listed there are aspects of corporate governance issues, rather than internal control.

Small property rights, many of which are family-owned business in the internal control has some advantages, Song Deliang that its internal controls to achieve three goals, one in the course of business to ensure compliance with laws and regulations, and second, to to ensure the reliability of financial reporting. Third, to ensure the effectiveness and efficiency of business operations can be achieved. Is to ensure that no problems result, the past, many enterprises have been stressed this point, timid, it ignores the efficiency, in fact the two are not contradictory, to be no problem, ensure the effectiveness of the same time, both high-efficiency, which SMEs is a higher goal.

But that SME Song Deliang highest goal of internal control is to ensure the strategic management of science update, but for many SMEs, are still unable to achieve this goal. Song Deliang was on a well-known beverage company did research, the company is from a family business gradually bigger and stronger. In the beginning and got a lot of business management, also has a very strong team, we are all striving to fight for the enterprise. But the company strong, the whole enterprise is mired in inertia, but seek only to enterprises employing situation --- the lack of update mechanism, people outside the family into the management have been excluded; purchasing mechanism for the lack of investigation, the blind trust for many years cooperation of suppliers and so on followed. The company now recognizes these problems, are trying transformation strategy.

"Profit-oriented SMEs biggest problem facing the internal control." Songde Liang said too much emphasis on small and medium business expansion at the expense of control of the business, in these enterprises, the most authoritative departments are often the marketing department, and This should be monitoring and control of the department's financial and internal audit department had to serve. Song Deliang that this practice is tantamount to quenching thirst with poison, "a management science and business, the three departments should be checks and balances." Although the short term, expansion of light weight indeed can provide a gain control, but over time, will affect the company's image, not conducive to long-term development.

He suggested that the internal control for the first SMEs to achieve three objectives, from corporate control environment, risk assessment, control activities, information and communication, and supervision of the five elements of an assessment of the business. Then based on the assessment results, targeted to strengthen internal control, so we can deal with, play good results.







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I am a third category

Across from the city to go in, I do not know how many people's dream to become a neon blink of an eye? However, I believe, is not easy to stop as long as the vision of reality will eventually surrender ... ...

One time chatting with a friend, accidentally mention that they have resigned. A friend on the phone over there immediately fixing authorities merely to ask, are you mad? You have done in the unit and hard about the treatment is also very good, where to find such a good job?

I do not have to explain to him more, do not expect to be supported ... ... Anyway, this is their thing.

Graduated from university, I found a job, to live a leisurely life. However, the novelty is over, I can not find a job in the fun and passion, can not find worthy of nostalgia for development. It only makes me feel tired. Is life too short sometimes only two days, one day is born, the day of death, which obscure the long trip, just to prove the existence of time. I was young, life should be like the surging of the magma!

Remember that time at the dinner table, I tell my colleagues that have nothing to do with their land in the unit cost of life, such as to sweep the street does not sweep too clean, people looked comfortable, she also did some practical things; staff immediately scoffed, Xie Nizhao eyes looking at me: "Then you go to sweep the street, ah, that would be so glorious, and thus earn less than we!" I quickly put that glass, Oh said, a bite to drink! Colleagues in this unit for three years, unwittingly used to and dependent on the state of this life, all day to look forward to the day of paychecks.

In my eyes, and her job is simply divided into such human categories: the first group is the canary, value treatment, as long as there is delicious good living, the loss of what he can endure; the second category are Collie, value outsiders (my colleagues and leaders, especially the latter) the degree of attention to him, as long as attention, he would remain faithful; The third category is the wild, not farmed for quiet, he likes the thrill of the wind-Benz, like the way in distance vision, like some kind of Road unknown sense of accomplishment. Of course, does not rule out the fourth category of people, can the first three features are combined, but that very few people. I considered the third category of people, right?

Is really drunk, why with the canary of wild horses live? Hot wine importers, but their hearts are sad and dreary. I fear that I stay, will be drained away Mustang's long mane, running hard hooves, become weak and numb.

Then just another thing happened: colleagues outside the department, suddenly quit well-paid work, went to a very poor rural Guangxi, with one of his German friends, stay there when the primary obligation of teachers. I heard there is very backward, very remote, and even cell phone signals are not, the Internet to 15 kilometers away! Unit was talking about, we think that's incredible. I understand why he did not understand, because we have been accustomed to content with life, the ideal has gradually faded. I have also become increasingly clear that they need to fear. Treatment unit does well, the leadership also has high regard, but not what I want the most. Dissipated when the passion, I can only resolutely choose to vote with their feet - than to leave.

After the resignation of a long period of time (in fact, not long, and today the whole month), I did not find suitable work, every day loitering. Living with my friend and asked: to regret, right? I did not regret it, you let me go back now, I do not want, hate cautiously, and apathy of the day.

The worst situation in life is often not poverty, nor is it bad luck, but the spirit and mind in a state of asleep. When everything moved over you can not move you, when attracted you can not appeal to you all, and even anger all over your anger you can not, then you need to start again to find another place to inspire your passion place.

U.S. "Happiness" magazine, in "for the answer column" in the subject, published through this one: If you re-select, what do you do? A military dignitaries want to go to the countryside to open a grocery store; a woman minister is going to run a small seaside hotel; a mayor's desire is diverted when the photographer. Several businessmen answer the most bizarre: a woman want to be enchanting, one would like to become a dog. During the general population are also answers to the President wants to do, want to diplomats, wants baker, and everything ... ... more than good, regardless of the abilities of the ideal, ideals, that is, happy people.

Across from the city to go in, I do not know how many people's dream to become a neon blink of an eye? However, they do not stop looking forward, I believe that reality will eventually surrender to the dream ... ...






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