Experience, Practice and Achievements of Internal Control in Units (Part I) Since XXXx, combined with the characteristics of personal financial business, our department has strengthened management in business process integration of related business varieties, related system construction, business and policy learning, and held the director's office meeting and departmental plenary meeting to make arrangements for related internal control work. The recent internal control work report of our department is as follows:
I) XXX business. Our department has carried out an inspection of the credit card business, and the accounts of customer files, password envelopes, inventory XXX and finished XXX are consistent.
II) Strengthening the construction of internal control and compliance. The internal control compliance officers have been adjusted and implemented. According to the actual situation of the personal finance department, it is stipulated that = = deputy director takes the lead and = = and other comrades are internal control compliance officers of the personal finance department. It is also planned to hold a case situation analysis meeting every quarter in the department to strengthen the understanding of the risks under the jurisdiction and their own risks. In addition, compliance officers are required to put forward constructive opinions at the quarterly case situation analysis meeting and evaluate them at the meeting.
3) Emphasize the importance of business study and rules and regulations study. Deploy at least 2 days a month to carry out centralized learning of business knowledge, policies, regulations and rules and regulations by all employees of the department, and create a good learning atmosphere. Strengthen the ideological education of employees and cultivate their correct outlook on life, values and morality.
4) Carry out comprehensive cleaning of tellers in peripheral systems. In order to strengthen internal control, our department cleaned and updated the operating and management tellers of the credit card system and retail credit system in a timely manner, and registered the cleaning and updating situation. Recently, in order to further improve the internal control management level of the whole bank and maintain the healthy and sustainable development of various businesses, Linyi Branch of Industrial and Commercial Bank of China has taken three measures to strengthen the internal control management of the whole bank.
1, strengthen the fine and standardized management of internal control. On the basis of earnestly summing up experience and finding out deficiencies and loopholes in internal control management, the Internal Control Compliance Department took the lead in formulating the Implementation Plan for Strengthening Fine and Standardized Management of Internal Control in Linyi Branch, which was implemented throughout the Bank. The plan requires that the internal control management of the whole bank must start from the basic work, and strictly follow the internal control management and operation standards of the superior bank, refine the control management links, standardize the supervision and inspection procedures, improve the rectification and punishment measures for problems found in internal control management, and strive to do every work of internal control management and achieve scientific management objectives. According to this plan, all professional departments and offices have also formulated the work plan of fine and standardized management of internal control in combination with their own reality.
2, increase the intensity of the city's indoor control management assessment hook. In order to strengthen the implementation of internal control management responsibilities of municipal departments and offices, from this year, the problems and rectification found by various inspections of higher-level banks and external supervision departments will be included in the performance evaluation scores of various departments and offices by deducting points. During the assessment, according to the nature and severity of the problems found, the problems are divided into four levels: general problems, serious problems, serious problems and major violations, and the rectification rate of the problems found during the inspection is assessed. Statistics are made separately according to the projects, and accumulated points are deducted.
3, intensify the inspection of credit business, bank card business, electronic banking and other key businesses, further standardize operating procedures, especially strive for a new breakthrough in credit business management, comprehensively reverse the passive situation of extensive management, improve risk prevention and control capabilities, and achieve the overall goal of no cases and no accidents throughout the year to ensure the comprehensive, healthy, stable and sustainable development of credit business and other businesses.
Experience, practice and achievements of internal control in the unit (Part II) In 20xx years, I assisted General Manager He in charge of financial and internal control work. Now I report my work in the past year as follows, for your consideration.
The first part of the main work every year
With the strong support of the company's team in, I led the majority of financial personnel to closely focus on the annual financial work ideas, constantly consolidate the basic financial work, standardize financial business processes, innovate financial management methods, reform the financial management system, and strive to strengthen stable and controlled operation, thus making due contributions to the comprehensive completion of the company's objectives.
I. Successfully completed the on-site audit of the National Audit Office.
In the audit process of the National Audit Office, we went all out, self-examined, self-corrected, tracked feedback and coordinated in time, which ensured the smooth progress of the audit work. First, all units of the company set up an organization headed by the top leader and a coordination office with finance as the main task, and established a smooth communication mechanism to timely resolve the problems found in the on-site audit stage 10; Second, according to the deployment of the company's pre-trial work meeting, timely arrange and require the companies and offices in the three provinces to strictly check themselves against the internal control system and rectify more than 200 irregularities; Third, jointly review with the companies in the three provinces and relevant offices, and check all the materials submitted before the trial and during the audit; Fourth, in view of the 32 audit records fed back by the audit team, the financial departments and relevant departments of the companies in the three provinces were immediately organized to carefully check and study, and the replies of the companies and departments in the three provinces were repeatedly discussed and revised, and reasonable explanations were made from the perspective of laws and relevant policies and regulations.
Through the "strict, solid, meticulous and thorough" work, the company has withstood the rigorous test of the Audit Office and received high evaluation from the audit team.
Second, new breakthroughs have been made in the construction of financial informatization.
In the aspect of accounting system reform, focusing on "promoting the launch of Finance and Assets 7.0 system", we organized the business backbones of our headquarters and three provinces, actively studied the management and operation procedures of Finance 7.0 system, and actively changed the accounting process. It took 30 people a month to complete the setting of nearly100000 pieces of information and the initialization of accounts, and successfully realized the parallelism of 6.0 and 7.0 systems. After parallelization, the workload cost of financial accounting increases. On the basis of the original tight staff and heavy workload, financial personnel work overtime, work hard and work hard, which lays a solid foundation for further improving information transparency, optimizing accounting process and enhancing monitoring at the grassroots level.
In the aspect of retail expense quota management, we have actively deduced, deduced and extended the concept of quota management in the construction industry, and have been at the leading level in the three stages of research, summary and software development, which has been recognized by the sector, and entrusted our company to implement software development and system promotion. At present, the system has been successfully developed, and it is expected to be fully launched in the sales system in the first quarter of 20 10, which has laid a solid foundation for the sales company to fully implement the low-cost development strategy, innovate the cost control means and realize the extension of management to the grassroots.
In the construction of fund management system, through nearly a year's research, development and promotion, the real-time monitoring of warehouse funds has been basically realized, the information sharing with business systems and retail systems and the automatic control of the system have been realized, and the automatic remittance of funds, the automatic generation of receipt and payment vouchers and the real-time monitoring of account balance have been realized. It provides a convenient and fast information platform for further reducing capital position, improving accounting speed and quality, and reducing capital risk, which is a leap-forward change in the course of capital management.
Third, the ability to manage funds and assets has been steadily improved.
In terms of fund management, we will focus on "reducing redundant funds and strengthening on-site audit" to ensure that there are no major fund safety accidents throughout the year. First, the bank's door-to-door payment, pos machine promotion and bank account management were continuously promoted, which effectively reduced the funds in transit and ensured the safety of funds. By the end of the year, the number of gas stations that realized door-to-door payment reached 124 1 seat, an increase of 147 seats year-on-year, and the door-to-door payment rate reached 87%, an increase of 2 percentage points year-on-year and an increase of 73 percentage points over the previous year. The settlement amount of pos card was 890 million yuan, an increase of 8.5 times year-on-year; 39 redundant accounts and consolidated accounts were cleared, and the number of accounts was kept within the minimum to meet the needs of production and operation. Second, actively implement the long-term mechanism of fund safety inspection. The self-inspection coverage of local and municipal companies on the fund management of gas stations reached 100%, and the coverage of spot check and review organized by provincial companies reached 60% on average. According to the requirements and overall deployment of the notice on carrying out special inspection of gas station funds, a leading group and office for special inspection of gas station funds were established, with a total of more than 500 checkpoints/kloc-0, with an inspection coverage of 99%.
In terms of asset management, by clarifying the process and form of capital transfer, organizing the formulation of the unit price standard for pre-capital transfer, and combining with the audit results of the National Audit Office, the companies in the three provinces were urged to further increase the speed of capital transfer. By the end of the year, the balance of construction in progress was 615.96 million yuan, which was 0.67 percentage points lower than that at the beginning of the year. At the same time, relying on the Asset 6.0 system, the problem of information asymmetry was effectively solved. In the whole year, the internal allocation of fixed assets of 6.95 million yuan was completed, and more than 50,000 asset cards were compiled, giving full play to the use value of existing assets. And organized companies in three provinces to conduct a comprehensive inventory of all assets, made a detailed bottom-up statistics of inventory losses, damage and scrapped assets, and determined 335 assets that meet the scrapping conditions, which provided data support for optimizing asset structure and revitalizing inefficient or invalid assets in the next step.
Fourth, pay attention to the process, strengthen monitoring, and steadily improve the level of budget management.
First, the monthly rolling budget and capital linkage control have been further strengthened, and the companies in the three provinces have changed from passive acceptance to active implementation, effectively ensuring the reasonable and balanced occurrence of expenses, and the annual expense indicators are controlled within the range of indicators issued by the sector; Second, through collecting and sorting out the first-hand information and thoroughly implementing the management intention of the superior unit, the budget preparation for 20 10 was highly praised by the leaders of the sector, and the budget report was a complete success.
Five, the awareness of the legal system has been gradually improved, and the tax enterprise environment has been further optimized.
Through strengthening coordination, strengthening internal management and improving the professional quality of tax personnel, good results have been achieved. First, through hard work, the value-added tax withholding rate in Hubei has dropped again, saving more than 8 million yuan in profits and taxes every year; Second, through vigorous coordination, the tax authorities in Huangshi and other regions of Hubei Province have corrected the illegal policy of collecting stamp duty in proportion to income in retail links, saving more than 2 million yuan in stamp duty every year, getting rid of the passive tax payment situation of enterprises, purifying the tax payment environment and improving the right to speak in the distribution pattern of tax enterprises; Third, it has realized the use of PetroChina's title machine to invoice, which provides a superior platform for further improving the internal management level and enhancing the corporate image, and is a historic breakthrough in the relationship between tax enterprises; Fourth, organized a major fiscal and taxation inspection, investigated and dealt with more than 20 rectification problems, and formulated and issued invoice management measures according to the inspection results, which standardized the use of bills and reduced tax risks.
Six, enrich the strength, strengthen training, and constantly improve the overall quality of the team.
First, further enrich the financial strength of management institutions at all levels. Every year, the leadership position of the financial department of the government has been enriched, and at the same time, six chief accountants have been gradually deployed in mature cities, which has enriched the backbone of the financial departments of the two levels of government agencies, further developed the financial team of the marketing centers of the cities, and continuously improved the financial management ability of the grassroots; Second, the financial system * * * participated in internal and external training for more than 500 person-times, focusing on the skills of capital, assets, taxation and financial system replacement, which quickly improved the professional skills of financial personnel at all levels in a short period of time and enriched the knowledge reserve of the financial system; Third, the academic theory and practice are closely combined, and the hot and difficult issues of financial management are actively discussed. Four financial seminars at different levels are held every year, and seven papers are published in provincial and ministerial journals such as Hubei Accounting Weekly and CNPC internal publications, which indicates that the financial team has gradually changed from a skill-based team to an academic research team.
Seven, strengthen the implementation, strict assessment, internal control system continues to operate effectively.
In every year, the company's internal control work is aimed at improving the management level of enterprises, guided by strengthening risk management, and aimed at "zero defect", constantly increasing the implementation of internal control and enriching the means of internal control inspection and testing.
First, the annual version of the Internal Control Management Manual was issued to revise and improve 96 last-stage processes at three levels to meet the needs of different management levels.
The second is to strengthen publicity, pay attention to communication and create a harmonious internal control environment. 59 internal control training courses were held every year, with 2362 person-times, and 3 processes closely related to warehouse and station business were screened and sorted out and compiled into a book.
Third, repeated testing and strict assessment to keep the internal control system running continuously and effectively. Self-testing was organized three times a year, covering 44 marketing centers. Successfully passed three management and external audit tests.
While making new progress in financial work, I have also made great progress in political theory study and professional knowledge. I have carefully studied the company's work conference report and all kinds of books and periodicals, studied the speeches made by comrades at the CPC Central Commission for Discipline Inspection meeting and the 17th National Congress of the Communist Party of China, and studied the work report of the 17th National Congress of the Communist Party of China and the speeches made at the Central Economic Conference. Through continuous learning, the cultivation of party spirit has been enhanced, the knowledge reserve has been enriched and the knowledge structure has been optimized.
The second part is some thoughts and understandings over the past year.
Looking back on the financial work in the past year, I have the following understandings of my own ability, the situation facing finance and the focus of financial work.
First, my policy level, professional level and leadership level need to be further improved.
First, we don't pay enough attention to many new things, new knowledge and new situations in the financial profession, and we don't have a thorough understanding of the relevant policies and regulations of the state and higher-level units. Second, it is not enough to go to the grassroots, and the problems reflected by some grassroots are not solved quickly enough, and the work is not grasped to the end. There are many assignments and less supervision and inspection work. In the future work practice, I will strive to improve the comprehensive quality of all aspects and live up to the trust and expectation of the employees of the organization and the company.
Two, the financial management system needs to be further straightened out, and the financial work needs to be further deepened.
First, the situation of cost control is becoming more and more severe, and the system of pressure transmission has not yet formed. With the return of A-shares of PetroChina to the market, the supervision and pressure from the capital market are increasing. At the same time, the promulgation of the new national income tax regulations has strengthened the supervision of enterprises' expenses. Moreover, the supervision of public opinion on central enterprises has become stronger and stronger. The party group of the group company and the management of the joint-stock company have raised the cost reduction and efficiency improvement to a strategic height. Sales enterprises have included cost control in the key work in 20 10, and we have been subject to internal and external supervision in cost control. Judging from the current situation, there are still some problems in our cost management: first, in terms of investment management, some projects can not meet the feasibility study requirements, and some gas stations have been losing money or shutting down for a long time; Second, in terms of assets, capital expenditures crowd out expenses, asset disposal is not standardized, and the amount of one-time inventory loss is large; Third, in terms of labor costs, various subsidies are various, the standards are not uniform, the regulations are not clear, and companies compare with each other; Fourth, in terms of unproductive expenditure, the four management expenses are not strictly controlled and the standards are different. Fifth, the pressure of cost is mainly concentrated in the headquarters of the organ at present, and the pressure is not transmitted step by step.
Second, the connotation of accounting work is becoming more and more complicated, and the basic accounting work is not suitable for the development of accounting system. Accounting standards and accounting manuals of joint-stock companies have been adjusted this year, and the changes are very great. With the increasing complexity of economic business, our supervision means, control awareness and management environment are still difficult to meet the needs of the new situation in the short term, mainly reflected in the lack of attention and perfection in the management of inventory oil products, sales prices, asset disposal and off-balance-sheet assets, and the lack of complete management means for special matters such as off-site leasing, financial leasing, large repair expenses and non-oil business.
Third, with the rapid development of the company, financial management is facing increasing challenges. Compared with the beginning of the company's establishment, our management scope is getting bigger and bigger, the value chain is getting longer and longer, there are more and more risk points, the scope of supervision is getting wider and wider, the scale of assets is getting bigger and bigger, and the attention of all parties is getting higher and higher. Financial management is facing many challenges, and the management is becoming more and more difficult. When we relax a little, financial risks will be released and further evolved into accidents. On the one hand, it requires our financial personnel to constantly improve their comprehensive quality; on the other hand, they must tighten the financial power of local marketing centers, appropriately delegate the corresponding powers, and institutions at all levels should earnestly shoulder the responsibility of ensuring financial security.