Common Problems Of Smes In Terms Of Rules And Regulations

(1) internal control

At present, the internal control system of most small and medium-sized enterprises is not comprehensive enough, not covering all departments and personnel in the enterprise, and has not penetrated into the various business areas and business operation systems of enterprises.

Especially in the financial sector, the accounting information of small businesses is chaotic and the accounting information is distorted.

For example, many enterprise routines

For example, the administrative and financial work of a Shanghai branch of a company in Fujian is held by Miss Wang. In July 2007, the Shanghai branch purchased 4 laptop computers and was actually employed by 3 other employees, and 1 of them were kept in Miss Wang. Although the computer entered the financial account, there was no record of Miss Wang's warehousing and retrieval.

At the end of December 2007, Miss Wang concealed the fact that she was actually using the computer when she resigned from the company.

It was not until March 2008 that the company discovered the above problems when checking the fixed assets of the Shanghai branch.

And another case we recently run is really a sweat for the company's chaotic financial management, because finance itself can decide how much money to remit, which is terrible enough: Shenzhen branch of a company in Shanghai, Henan Province, submitted a labor arbitration to the Shanghai branch, which required the company to pay double wages, sales Commission and economic compensation for the May 2008 salary, and signed a labor contract, amounting to about 8 yuan.

After the arbitration took place, we suggested that the enterprise first pay Han Yuan in May 2008 for more than 2000 yuan by paying the bank card to Han.

Later, the general manager of the company called the finance department to pay Han yuan a salary of more than 2000 yuan in May 2008.

Who knows that the finance did not understand the meaning of the general manager, and he made a one-time payment of more than 15000 yuan to his salary card account when he talked to himself. Later, the financial explanation explained that he had heard from colleagues that he had asked the company for compensation for more than 15000 yuan, and now he received the payment notice from the general manager that he agreed to pay the company and paid the money according to the algorithm that he thought was correct.

(two) lack of effective supervision mechanism.

The internal audit of small and medium-sized enterprises can only be mostly missing, and they can not find the illegal and disciplinary behaviors of their employees in time.

Some business operators, accountants or management personnel take advantage of loopholes in supervision to encroach on their duties, misappropriation of unit funds and other illegal activities.

Zhang Zhang, director of the Changshu Office of a technology development company in Shanghai, made use of loopholes in customer payment and loopholes in company financial management, and illegally occupied more than 60 yuan in 2006 to 2007 within 1 years.

Its specific operation is very simple and very blatant: Sales of goods to customers, customers often pay cash directly to Zhang, but Zhang lied to the company that customers did not pay, and the company also neglected to reconciliate with customers, Zhang therefore interception of company loans to engage in other activities.

Until he was reported to the company by other employees of the office, Zhang only committed the crime.

(three) the quality of the internal control system is low.

Some enterprises even make accountants who do not possess accounting qualifications engage in financial work. Because of the low quality and low professional competence of these people, even normal accounting business is not well handled, and there are many mistakes, not to mention the application of internal control system. In addition, some SMEs leaders are not familiar with accounting regulations, accounting systems and accounting standards, and have weak legal consciousness, which objectively makes individual insiders use these loopholes to occupy, embezzle or even embezzle the assets of enterprises.

For example, the simplest financial commonsense example: we often encounter some small business finance in calculating the daily wage standard, often simply take the daily wage = monthly wage standard /30, if a departing employee works on the 22 day of the month, when the final salary is calculated, it will often take the last month salary = the monthly wage standard /30 * 22, and such wrong algorithm often brings hidden trouble to the labor dispute, and it is possible to use the risk of losing the labor dispute.

In fact, the correct algorithm is the last month salary = monthly wage standard /21.75 * the actual working days of the month.

(four) ineffective implementation of the internal control system.

The internal control system is a dynamic mechanism that affects and restricts each other's business departments or personnel in the course of business operation. It is a general term of various ways, measures and procedures with control functions, and it is by no means equivalent to rules and regulations.

Internal control should be based on effectiveness, and the key is the managers and employees who are the main body of the internal control system. We must strictly enforce the internal control system and not be able to save trouble and trouble.

A furniture limited company in Shanghai has formulated strict regulations for the management of seals. According to this regulation, the staff members are strictly restricted to go out with official seals. If they must go out with seals, they need to sign the general manager, handle the procedures for taking out official seals, and at least 2 people go together to do well the printing record.

One day in May 2007, salesman Huang took the official seal to the customer place to sign the contract on the spot. He asked to go out with the official seal. Just when the general manager went out, the seal keeper decided to hand the official seal to Huang and did not handle any application procedures.

In early June 2007, Huang submitted an oral resignation and was approved by the company.

But in mid June 2007, the company suddenly received a summons from the labor arbitration commission. Huang was asked to obtain more than 6 yuan of economic compensation from the company on the grounds of company dismissal. With the subpoena, a notice of dismissal was issued with the company's official seal, but the company suffered from undocumented evidence that Huang had actually contacted the official seal.