How to control the internal risks of the company I. Internal control of the enterprise
Enterprise internal control is a process that is implemented by the board of directors, the board of supervisors, the managers and all the employees to achieve the control objectives. The goal of internal control is to reasonably ensure the legality and compliance of enterprise management, asset safety, authenticity and integrity of financial reports and related information, improve operational efficiency and effectiveness, and promote the realization of enterprise development strategy. Enterprise internal control is manifested in two aspects:
(1) enterprise-level control
Enterprise-level control refers to the control that has great influence on the realization of enterprise control objectives and is directly related to internal environment, risk assessment, information and communication, and internal supervision.
A, organizational structure control:
Organizational structure refers to the institutional arrangement that an enterprise defines the institutional setup, responsibilities, authority, staffing, working procedures and related requirements of the shareholders' (shareholders') meeting, the board of directors, the board of supervisors, the managers and all levels within the enterprise in accordance with the relevant national laws and regulations, the resolutions of the shareholders' (shareholders') meeting and the articles of association of the enterprise.
(A) the main risks in the design and operation of the organizational structure
1. The governance structure exists in name only, lacking scientific decision-making, benign operation mechanism and execution, which may lead to business failure and make it difficult to realize the development strategy.
2. The unscientific design of internal institutions and unreasonable distribution of powers and responsibilities may lead to overlapping institutions, overlapping or missing functions, buck passing and low operation efficiency.
(B) key control points and control measures in the design of organizational structure
(1) Dong Jiangao's responsibilities, qualifications, rules of procedure and working procedures should be clearly defined according to the provisions of relevant national laws and regulations, and the decision-making power, execution power and supervision power of enterprises should be separated from each other to form checks and balances.
(2) Major decisions, major issues, important personnel appointment and removal, and large-sum payment business of an enterprise shall be subject to the system of collective decision-making approval or joint signing in accordance with the prescribed authority and procedures. No individual may make decisions alone or change the collective decision-making opinions without authorization.
(3) Avoid overlapping, missing or over-concentration of powers and responsibilities, and form a working mechanism that performs its own duties, is mutually restrictive and coordinated.
(4) According to the requirement of separation of incompatible posts, scientifically and reasonably decompose the functions of various institutions, determine the names, responsibilities and work requirements of specific posts, and clarify the authority and relationship of each post.
Incompatible jobs in organizational structure usually include: feasibility study and decision-making approval; Decision approval and implementation; Implementation, supervision and inspection, etc.
(5) The enterprise shall formulate internal management systems or related documents such as organization chart, business flow chart, post (post) instruction and authority guidance, so that employees can understand and master the organizational structure design and the distribution of rights and responsibilities, and perform their duties correctly.
(3) Key control points and control measures in the operation of the organizational structure
1. Comprehensively sort out the governance structure and internal institutions.
An enterprise shall, according to the design specifications of organizational structure, comprehensively sort out the existing governance structure and internal organization setting, and ensure that the corporate governance structure, internal organization setting and operation mechanism meet the requirements of modern enterprise system.
2. Monitoring of subsidiaries
If an enterprise owns subsidiaries, it shall establish a scientific investment management control system, perform the responsibilities and safeguard the rights and interests of investors through legal and effective forms, and focus on important matters such as the development strategy of subsidiaries, especially overseas subsidiaries, annual financial budget and final accounts, major investment and financing, major guarantees, use of large amounts of funds, disposal of major assets, appointment and removal of important personnel, and construction of internal control system.
3. Timely and comprehensive assessment of organizational structure
Enterprises should regularly conduct a comprehensive evaluation of the efficiency and effect of the design and operation of organizational structure, and if there are defects in the design and operation of organizational structure, they should make optimization and adjustment.
The adjustment of enterprise organizational structure should fully listen to the opinions of directors, supervisors, senior managers and other employees, and make decision-making approval in accordance with the prescribed authority and procedures.
Second, the development strategy control:
Development strategy refers to the long-term development goals and strategic planning formulated and implemented by enterprises on the basis of comprehensive analysis and scientific prediction of the actual situation and future trends.
The strategy for the integrity, long-term and basic development of enterprises is the enterprise development strategy.
(A) the main risks in the formulation and implementation of development strategies
1. Lack of clear development strategy or inadequate implementation of development strategy may lead to blind development of enterprises, difficulty in forming competitive advantages and loss of development opportunities and motivation.
2. The development strategy is too radical, divorced from the actual ability of the enterprise or deviated from the main business, which may lead to excessive expansion of the enterprise and even business failure.
3. The development strategy changes frequently due to subjective reasons, which may lead to waste of resources and even endanger the survival and sustainable development of enterprises.
(B) key control points and control measures in the development strategy formulation process
(1) An enterprise shall, on the basis of full investigation and study, scientific analysis and prediction, and extensive consultation, comprehensively consider the influencing factors such as macroeconomic policies, changes in domestic and international market demand, technological development trends, the status of industries and competitors, the level of available resources, and its own advantages and disadvantages, and formulate development goals.
(2) Enterprises should make strategic plans according to their development goals, make clear the stages and degree of development of enterprises, and determine the specific objectives, tasks and implementation paths of each development stage.
(3) An enterprise may set up a strategy committee under the board of directors, or designate relevant institutions to be responsible for the development of strategic planning and management, and perform corresponding duties.
(4) The board of directors shall strictly review the development strategy plan submitted by the Strategy Committee, focusing on its overall situation, long-term nature and feasibility. If the board of directors finds major problems in the deliberation of the plan, it shall instruct the strategy Committee to make adjustments to the plan.
After the development strategy plan of the enterprise is reviewed and approved by the board of directors, it is reported to the shareholders' (general meeting) for approval and implementation.
(3) Key control points and control measures in the implementation of development strategy
1. An enterprise shall, according to its development strategy, formulate an annual work plan, prepare a comprehensive budget, and decompose and implement its annual goals; At the same time, improve the development strategy management system to ensure the effective implementation of the development strategy.
2. Enterprises should take supporting measures such as organizational structure adjustment, personnel deployment, financial arrangement, salary distribution, information communication, management and technological change to ensure the effective implementation of development strategies.
3. Enterprises should pay attention to the propaganda of development strategy, and pass the development strategy and its decomposition and implementation to all internal management levels and all employees through internal meetings at all levels, education and training and other effective ways.
4. Enterprises should strengthen the monitoring and evaluation of the implementation of development strategies, collect and analyze relevant information on a regular basis, and make internal reports in case of obvious deviation from development strategies; If it is really necessary to adjust the development strategy due to major changes in economic situation, industrial policies, technological progress, industrial conditions and force majeure, the development strategy shall be adjusted according to the prescribed authority and procedures.
Third, human resources control:
(A) the main risks in human resource management
1. The lack or surplus of human resources, unreasonable structure and imperfect development mechanism may make it difficult to realize the enterprise development strategy.
2. Unreasonable incentive and restraint system of human resources and imperfect personnel management in key positions may lead to brain drain, low operating efficiency or disclosure of key technologies and business secrets.
3. Improper exit mechanism of human resources may lead to legal proceedings or damage to corporate reputation.
(B) the key control points and control measures in the introduction and development of human resources
(1) An enterprise shall organize the introduction of human resources according to the overall planning of human resources and the plans, systems and procedures.
(2) Enterprises should select outstanding talents according to the requirements of human resources competency framework through open recruitment, competition for posts and other ways, focusing on the value orientation and sense of responsibility of the selected objects.
(3) The enterprise shall sign a labor contract with the hiring personnel according to law, and establish a labor employment relationship. The relevant positions also need to sign a confidentiality agreement to clarify the confidentiality obligations.
(4) The enterprise shall establish a probation period and pre-job training system for hiring personnel, and strictly inspect the probationers.
(5) Enterprises should attach importance to the development of human resources, establish a long-term mechanism for employee training, strengthen the construction of reserve talents, and promote the continuous updating of knowledge and skills of all employees.
(C) Key control points and control measures in the use and withdrawal of human resources
(1) Enterprises should establish and improve the incentive and restraint mechanism of human resources, set up a scientific performance evaluation index system, and conduct strict assessment and evaluation on managers at all levels and all employees.
(2) The enterprise shall formulate a salary system linked to performance appraisal, and earnestly coordinate the salary arrangement with the employee's contribution, giving priority to efficiency and giving consideration to fairness.
(3) The enterprise shall formulate a regular rotation system for managers at all levels and employees in key positions, and define the rotation scope, rotation cycle and rotation mode, so as to form an orderly and continuous flow of employees in relevant positions and comprehensively improve the quality of employees.
(4) The enterprise shall, in accordance with the relevant laws and regulations, establish and improve the mechanism of employee withdrawal (resignation, termination of labor contract, retirement, etc.), clarify the conditions and procedures for withdrawal, and ensure the effective implementation of the employee withdrawal mechanism.
(5) The enterprise shall agree with the retired employees on the time limit for keeping key technologies, business secrets, state secrets and non-competition according to law. Before the personnel in key positions leave their posts, they shall conduct work handover or outgoing audit according to relevant regulations.
(6) The enterprise shall regularly evaluate the implementation of the annual human resources plan, sum up experience and analyze the main defects and deficiencies.
Fourth, social responsibility control:
Social responsibility refers to the social responsibilities and obligations that enterprises should perform in the process of business development, mainly including safety in production, product quality, environmental protection, resource conservation, employment promotion, and employee rights protection.
(A) the main risks in fulfilling social responsibilities
1. Safety measures are not in place and responsibilities are not implemented, which may lead to safety accidents in enterprises.
2. Poor product quality infringes on consumers' interests, which may lead to huge compensation, image damage and even bankruptcy.
3. Insufficient investment in environmental protection and large consumption of resources may lead to environmental pollution or resource depletion, which may lead to huge compensation, lack of development potential and even closure of enterprises.
4. Insufficient promotion of employment and protection of employees' rights and interests may lead to frustration of employees' enthusiasm and affect enterprise development and social stability.
(two) the key control points and control measures of safety production.
Establish a system; Setting mechanism; Attach importance to investment; Prevention first; cope with
(3) Key control points and control measures in product quality links
Follow the requirements; Standardize the process; Strict inspection; after-sales service
(four) the key control points and control measures of environmental protection and resource conservation.
Establish a system; Attach importance to investment; Accelerate the transformation; Pay attention to monitoring; Periodic inspection
(5) Key control points and control measures in promoting employment and protecting employees' rights and interests.
Protect according to law; Salary management; Social insurance; Organizational construction; utility
V. Corporate culture control: main risks; Cultural cultivation link; Cultural evaluation link
Corporate culture refers to the values, business philosophy and entrepreneurial spirit gradually formed in the production and operation practice, recognized and observed by the whole team, and the general name of the code of conduct formed on this basis.
(A) the main risks in the construction of corporate culture
1. Lack of positive corporate culture may lead to employees' loss of confidence and identity in the enterprise, and the enterprise lacks cohesion and competitiveness.
2. Lack of pioneering and innovation, teamwork and risk awareness may make it difficult for enterprises to achieve their development goals and affect sustainable development.
3. Lack of honest and trustworthy business philosophy may lead to the occurrence of fraud, resulting in corporate losses and affecting corporate reputation.
4. Ignoring cultural differences and conflicts may lead to the failure of mergers and acquisitions.
(B) the key control points and control measures in the cultivation of corporate culture
Pay attention to characteristics; Establish objectives and contents, and form cultural norms; Dong Jiangao took the lead in setting an example; Integrate into the production and operation process; Pay attention to the cultural construction in merger and acquisition.
(C) the key control points and control measures in the evaluation of corporate culture
1. Corporate culture evaluation is an important link in corporate culture construction and innovation. Enterprises should establish a corporate culture evaluation system, clarify the contents, procedures and methods of evaluation, implement the evaluation responsibility system, and avoid corporate culture construction becoming a mere formality.
2. Focus on the performance of Dong Jiangao's responsibilities in corporate culture construction, the recognition of all employees on corporate core values, the consistency between corporate management behavior and corporate culture, the social influence of corporate brands, the degree of cultural integration of all parties involved in corporate mergers and acquisitions, and the confidence of employees in the future development of enterprises;
3. Pay attention to the evaluation results.
How to control the internal risks of the company 1. Risk taking
Risk taking is also called risk retention and risk retention. Risk-taking means that an enterprise takes an accepting attitude towards the risks it faces, so as to bear the consequences brought by the risks. For the risks that cannot be identified, enterprises can only adopt risk-taking.
2. Risk aversion
Risk aversion means that an enterprise avoids, stops or withdraws from a business activity or business environment containing a certain risk, so as to avoid becoming the owner of the risk.
3. Risk transfer
Risk transfer means that an enterprise transfers the risk to a third party through a contract, and the enterprise no longer owns the transferred risk. Transferring risk will not reduce its possible severity, but will be removed from one party and transferred to the other.
4. Risk conversion
Risk conversion means that an enterprise converts the risk it faces into another risk through strategic adjustment and other means. The means of risk conversion include strategic adjustment and derivative products. Generally speaking, risk conversion will not directly reduce the total risk of an enterprise. Its simple form is to reduce one risk while increasing another. For example, by relaxing the credit standard of trading customers, accounts receivable are increased, but sales are expanded. Enterprises can adjust between two or more risks through risk conversion to achieve the best effect. Risk conversion can achieve the goal at low or no cost.
5. Risk hedging
Risk hedging refers to adopting various means to introduce multiple risk factors or undertake multiple risks, so that these risks can hedge each other, that is, the effects of these risks can offset each other.
6. Risk compensation
Risk compensation means that enterprises take appropriate measures to compensate for the possible losses caused by risks. Risk compensation shows that enterprises take risks on their own initiative and take measures to compensate possible losses. The forms of risk compensation include financial compensation, manpower compensation and material compensation.
7. Risk control
Risk control refers to controlling the motivation, environment, conditions, etc. of the occurrence of risk events, so as to reduce the loss or the probability of the occurrence of risk events.