三性
Three. Establishes effective controllable internal control system The enterprise internal control is a large-scale system, receives in the Enterprise unit, the external environment influence, involves to the enterprise aspects. Realizes the enterprise internal control, must first act according to the unit economic activity the content characteristic, the management and operation goal and management request refinement internal accounting the control objective, from is clear about the responsibility jurisdiction, the regular economy service procere and the procere, establishes the personnel to restrict the relations to embark mutually, establishes the perfect many control system, composes a strict control system. 1. organizations and agencies control system. It including enterprise Underlying tissues organization establishment and reasonable effective function division of labor control system. The enterprise internal organization's establishment and the responsibility division of labor must monitor mutually, each organizations and agencies' responsibility jurisdiction must give to be authorized, each kind of economic work's movement must pass through the different department, the inspector from does not belong to the patient. 2. not accommodating ty separation system. If an economic work centralism handles by a person time easy to have the mistake or the corrupting practices behavior, this service needs to formulate is not accommodating separates the system. Causes the economic work the authorized ty with to administrate the officiate to separate, to administrate the officiate and the record ty separates, the record ty and the verification ty separates, the storage property ty and the record ty separates.3. Delegated the authority to approve the system. Enterprise organizations at all levels should be based on institutions and the person responsible for their ties, determine its approval authority, so that each person has the economic business gatekeeper to prevent misconct or abuse of office authorized the occurrence of the phenomenon. The general day-to-day economic activities, usually as a general mandate, the unit clearly in the rules and regulations in regard to specific special economic authorized the specific operational system, only authorized to be approved. 4. Property, and security control systems. Unit for the protection of the property of material security, the establishment of the internal control system, such as restrictions on property close to the system, periodic financial assets inventory system, the organization control systems, information quality control system. Only authorized personnel have approved nearly assets of the power of the security protection of assets. 5. Budgetary control system. Enterprises in the course of business should operate according to market forecast and the proction and operation of the internal situation, the preparation of detailed operating budget or the economic plan. Enterprises should explicitly authorized by the implementation of the budget control over budget funds, responsible for approving limits, the limit of funds over the imposition of collective approval to strictly control budget expenditure, the budget or plan to guarantee the smooth completion. Accordingly, it is internal control system of enterprises important components. 6. Accounting system. Mainly through the accounting norms of accounting and accounting to reflect participation in economic activities control. To ensure that the quality of accounting information as the goal, a dynamic self-regulation, self-restraint, control.