| Since the Post and Telecommunications Office was divided into the Post Enterprise and the Telecommunication Company in 1998, the management contents and the type of operation of the Post Enterprise have all got effective expansion on the depth and scope . Meanwhile , its financial activity scale is expanding day by day, and its financial relation is becoming complicated day by day .All that mentioned requires that we should implement the omni-directional financial administration in the Post Enterprise, as soon as we emphasize the importance of increasing economic efficiency.The financial control is the core of the financial administration of the enterprise. the economic benefits of many enterprises are low and some enterprises go bankrupt even , just because their financial control is weak. In order to keep up with the paces of the reformation and to improve the post enterprise's key competitiveness of Jilin Province, they are imperative for the Jilin Province post enterprise to set up its financial internal control system , and to improve its enterprise financial management further. In the article ,we study the concept of the internal controls deeply, and on the basis of the internal control system whole-frame ,made up of " three goals " and " five key elements ", put forward by the COSO reports, emphasize in addition: Internal control system (ICS)is an authorizing and responsibility system , is a most excellent, most simple , most direct and most rational homework way or work standard . On the scope, the internal control is including the accounting (financial) control, the management control , the business control and the regulation carried-out control. It is the foundation of weighing the organization risk. The accounting (financial) internal control system (FICS) is an organic component of ICS. the goal of which is to guarantee dependability of financial reports.The research of the ICS concept ,above-mentioned ,defines the theory range for the Jilin Province post enterprise FICS design. At the same time , we propose that the mentality of designing internal control system is divided into the overall mentality of designing and the individual mentality of designing. The former is directed against a group or the subsidiary, the method of which includes three-dimensional static structure , circulation dynamic structure , routine and unconventional incident structure . The latter is directed against a project individually, the design method of which includes department design, project design and procedure design.The research of mentality of ICS design, above-mentioned , offers methods for the Jilin Province post enterprise FICS design. In the article ,we study conscientiously the two files :'internal accounting control standard-basic standard (probation)'and 'internal accounting control standard-monetary (probation) ',issued by Financial Ministry of our country, and comprehend thoroughly the legal provisions about the goal, the principle , the control content, the method ,the internal accounting control inspection of the internal controls .That offers the legal basis for the fact that we make the FICS of the Jilin Province post enterprise. Finally, We utilize above-mentioned theories and regulations, combine with the two instances : Jilin city post enterprise collect-stamp company financial examination report and Jilin city post enterprise monetary financial examination report, make an in-depth analysis about the drawback of Jilin province post enterprise FICS, and point out that we should do the following several jobs well in the foundation of our ICS : Strengthen the enterprise personnel's understanding of the ICS conscientiously ;Improve the quality of the personnel conscientiously; Lay stress on the setting-up of FICS ; Strengthen the internal pinning-down system of various fields of enterprise; Strengthen the financial internal control of our enterprise ; Do it well to construct the FICS in the new developing business especially. In the article ,we put forward the design plan about FICS of the Jilin Province post enterprise, in which we emphasize that it is a dynamic perpetual course to formulate , to execute , to assess and to optimize the FICS . At thesame time ,we design four control procedures which are urgent to be improved in the FICS of the Jilin Province post enterprise: 'purchasing-paying 'FICS procedure, 'selling-collecting 'internal FICS procedure , 'expenses expenditure 'FICS procedure , cash management system. In the article we study the control activity of FICS emphatically.The article reflects the importance of the control environment , risk assess , information and communication , monitoring during the FICS designing , implementing , assessing and optimizing. Restricted by the space of the article ,We don't further investigate the concrete implementation methods of the last four key elements. Through the research above-mentioned, we understand FICS broadly: We can utilize various kinds of methods and theories , try our best to set up a perfect and suitable FICS, according with enterprise's current situation ,but if laws and regulations are not fully observed, the FICS can not function .A lot of cases show that the emergence of some problems is not that there is no system, but that we has not carried out the system strictly . So we must strengthen examination , supervision , restriction mechanism conscientiously while we set up the enterprise FICS. At the same time, an enterprise is developing and the environment is changing , we should regularly appraise the results of the FICS to be carried out, optimize it constantly , and make the financial administration keep up with the need of business development. Third ,the system is carried out and executed by people, so understanding to the system by the enterprise leaders and the workers is essential for the system to be implemented. So we should make the system to be reasonable and legal ,easy to be understood and operated .At the same time, we should propagate it extensively , strengthen the education of the leader and worker about it , pay attention to the enterprise's cultural construction and put emphasis on the cultivation of the good environment of internal control. Fourth, FICS is an organic component of the enterprise ICS ,and ,coordinated with other internal control system , serves for the enterprise strategic objective .So we will pay attention to the communication and cooperation with other departments during the process of designing , implementing , assessing , optimizing the FICS . In a word, the FICS of the Jilin Province post enterprise should be three-dimensional and dynamic .It will serve for the strategic objective of the Jilin Province post enterprise. This article has already been handed to the post enterprise's financial leadership of Jilin Province to check. 'Purchasing-paying 'FICS procedure, 'selling-collecting 'FICS procedure , cash management system have already been developed and applicated in the Jilin Province post enterprise financial management . The financial management level of merchandise purchases, merchandise sales , stock control , bank account and cash management of the Jilin Province post enterprise is effectively improved. Meanwhile, the Jilin Province post enterprise's financial leader decides to establish the special project team to investigate the design and implementation of the post enterprise FICS of the whole province .We will adopt the design philosophy of this article to optimize the Jilin Province post enterprise FICS further .And we will regularly study and optimize the Jilin Province post enterprise FICS in future. |
