1. Improve the internal control environment of enterprises and strictly enforce the authorization and approval system

In terms of corporate governance structure, the distribution of rights and responsibilities, incentives and Constraints, rights checks and balances, and implementation of all management aspects. In terms of setting up management departments, establish and improve a scientific internal organizational structure that is in line with the characteristics of the enterprise, set up various departments and positions reasonably and effectively, establish a department and position responsibility system, clarify job responsibilities, establish and improve the internal control system, and implement incompatible Separate duties. According to the requirements of internal control, units should follow the principle of separation of incompatible duties in the process of determining and improving the organizational structure. The economic activities of the unit can usually be divided into five steps, namely: authorization, issuance, approval, execution and recording. Generally speaking, if each of the above steps is implemented by relatively independent personnel (or departments), it can ensure the separation of incompatible duties and facilitate the functioning of internal control.

2. Standardize financial accounting and comprehensively implement budget management

Enterprises must formulate accounting procedures suitable for the enterprise and implement accounting procedures in accordance with accounting laws and national unified accounting systems and other regulations. Personnel position responsibility system and establish strict accounting control system. On the basis of implementing the national unified first-level accounting subjects, enterprises should uniformly set detailed accounts according to the needs of operation and management. It is more necessary for group companies to unify the detailed accounting subjects of subordinate companies in order to unify the caliber and unified accounting. Clarify the procedures and methods for processing accounting vouchers, accounting books and financial accounting reports, and follow the accounting principles stipulated in the accounting system, so that accounting can truly provide information for national macroeconomic control and management, provide information for internal business management of enterprises, and provide information for external operations of enterprises. The objective of providing information to all interested parties to understand its financial condition and results of operations.

Budgeting is an important part of corporate financial management. It is an overall plan for annual revenue and expenditures such as operations, capital, and finance prepared to achieve the company's established goals, including financing, financing, procurement, production, sales, and investment. , management and other business activities throughout the process. It is necessary to implement comprehensive budget management focusing on operating income, costs and expenses, and cash flow, conduct timely and scientific analysis of budget results, and effectively control the differences that arise.

3. Improve the property preservation system and prevent market operation risks

Strictly implement property preservation control, restrict direct access to property by unauthorized personnel, and adopt regular inventory, account verification, and recording Protection, property insurance, record monitoring and other measures ensure the safety and integrity of various properties.

Establish risk awareness, establish an effective risk management system for each risk control point, and comprehensively prevent and control financial risks and operational risks through risk early warning, identification, assessment, analysis, reporting and other measures. If necessary, a risk assessment department or position can be set up to be responsible for the identification, avoidance and control of relevant risks.

4. Improve the employment system and strengthen information management

The quantity and quality of human resource elements, the loyalty, centripetal force and creativity of human resources are the vitality for the prosperity of enterprises and a powerful driving force. Therefore, how to fully mobilize the enthusiasm, initiative and creativity of enterprise human resources and unleash the potential of human resources has become the central task of enterprise management. Human resources control should establish strict recruitment procedures to ensure that applicants meet recruitment requirements. It is necessary to conduct regular training for employees to improve their professional quality so as to better complete the prescribed tasks; strengthen the performance evaluation of employees and mobilize the enthusiasm and creativity of employees.

5. Establish an internal reporting system and improve the internal audit system

In order to meet the timeliness and pertinence of enterprise internal management, enterprises should establish an internal management reporting system and use management accounting methods to Truthfully reflect business conditions and disclose relevant important information in a timely manner.

Internal audit control is a special form of internal control. It is an independent evaluation agency that evaluates whether the internal economic activities and management systems of an enterprise are compliant, reasonable and effective. In a sense, it is an independent evaluation agency for other companies. Recontrol of internal controls. Internal audit should maintain relative independence in the enterprise and should be independent from other operating and management departments. It is best to be led by the board of directors or a subordinate audit committee. The internal audit department is responsible for reviewing the implementation of various internal control systems and reporting the review results to the company's board of directors or top management authority.

The more careful the internal audit work is and the more complete the internal control system is, the more efficient and reliable the internal control work can be enhanced