CN102750594A

CN102750594A - Method for internal accounting control of enterprise

Info

Publication number: CN102750594A
Application number: CN2011100963424A
Authority: CN
Inventors: 方世力; 林松; 吴江; 王晓美; 常娟; 陈衍; 李蕊; 陈海峰; 陶玉贵; 杨卫红
Original assignee: China Academy of Launch Vehicle Technology CALT
Current assignee: China Academy of Launch Vehicle Technology CALT
Priority date: 2011-04-18
Filing date: 2011-04-18
Publication date: 2012-10-24

Abstract

The invention discloses a method for internal accounting control of an enterprise, and opens up an innovation practice of accountancy standardization management. The method promotes accountancy to a requirement of standard. And through forms of studying the standards and benchmarking, financial management level is continuously improved. The method is an innovation in the accounting field. The invention provides quantitative implementation experience of an evaluation system of internal control system. Enhancing internal control system construction of the enterprise can effectively prevent business risks, but how to evaluate the internal control system, specific standards and methods are still insufficient, and establishing a perfect and operable internal control evaluation system of the enterprise is imperative. Implement of an authentication method in the invention provides practical experience for the internal control evaluation system, and fills in gaps that the evaluation system cannot fall to the ground.

Description

Enterprises accounting control method

Technical field

The present invention relates to a kind of enterprises accounting control method, belong to enterprise's financial accounting technical field.

Background technology

Since the nineties in 20th century, finance malpractices and the loss that brings thus are unprecedentedly serious, have caused the great attention of relevant departments and theoretical circles.It is many-sided causing these the financial malpractices cases and the reason of audit failure case, and wherein, enterprise is not in place to the understanding of internal control, lacks tight, the effective internal hierarchy of control and is major reason to the effective evaluation of enterprises control execution.Current, strengthen and improve the enterprises control system having become one of focus that China's accountancy theoretical circles and practice circle pay close attention to the most.State Assets Administration Committee has put into effect " EWRM guide " in 2006; The Ministry of Finance has issued " enterprises control standard-fundamental norms " and " enterprises is controlled supporting guide " respectively at 2008 and 2010, indicates that China's enterprises control standard construction obtains important breakthrough.

For strengthening enterprises control; Effectively take precautions against financial risk, to set up the risk prevention permanent mechanism, the problem that system's rectification audit over the years, inspection are exposed is a fundamental starting point; According to the work thinking of overall planning, top layer design, need badly and set up a whole set of accounting control criterion and Valuation Standard.

Summary of the invention

Technology of the present invention is dealt with problems and is: overcome the deficiency of prior art, a kind of method of controlling enterprises accountancy through quantitative analysis is provided.

Technical solution of the present invention is: enterprises accounting control method, realize through following steps:

The first step is set up enterprises accounting control criterion, and each enterprises accounting control criterion comprises several CCPs;

Second step, i enterprises accounting control criterion carried out authentication, the authentication that obtains i enterprises accounting control criterion divides A _i, i=1,2 ... I, I are enterprises accounting control criterion sum,

2.1, provide several authentications to each CCP of i enterprises accounting control criterion and examine point; The benchmark mark that p the authentication of j CCP of confirming i the enterprises accounting control criterion of benchmark mark

expression of each authentication examination point according to the significance level of authentication examination point examined; J=1,2,3; P=1,2,3;, the benchmark mark sum total of all authentication examination points of an enterprises accounting control criterion is 100;

2.2, enterprises accounting control criterion that the first step is set up carries out applicability and judges, if enterprises accounting control criterion is relevant with the management functions of authentication enterprise, judges that then this enterprises accounting control criterion is suitable, otherwise, then be judged as inapplicable;

2.3, each authentication examination point that is judged as suitable enterprises accounting control criterion carried out applicability judge; The suitable benchmark mark that obtains each authentication examination point wherein

or

authentication examination point applicability is meant whether the business that authentication examination point relates to takes place during by the authenticated unit authentication; If the benchmark mark takes place then to be suitable for is 0 promptly if the benchmark mark of benchmark mark for this authentication examination, i.e.

take place then to be suitable for

2.4, to all are judged as the benchmark mark summation of suitable authentication examination point in i the enterprises accounting control criterion, obtain

2.5, step 2.3 is judged as suitable authentication examination point carries out validity and judge, obtain the validity coefficient

that each is judged as suitable authentication examination point

2.6, step 2.3 is judged as the marking

in of suitable authentication examination point, obtain the authentication mark

of all authentications that are suitable for examinations

2.7, step 2.5 is obtained validity coefficient

obtain corresponding with it authentication mark with step 2.6 and multiply each other, obtain effective authentication mark

that each is judged as suitable authentication examination point

2.8, step 2.7 to get all the applicable certification examination judged valid certification score points

summation

2.9, the authentication that utilizes formula (1) to obtain i enterprises accounting control criterion divides A _i,

A_{i} = \frac{Σ B_{i}^{'''} * 100}{Σ B_{0 i}^{'}} - - - (1);

In the 3rd step, utilize formula

Obtain the authentication total points A of enterprises accounting control criterion, wherein ε _iIt is the weight of i enterprises accounting control criterion;

In the 4th step, if the authentication total points A of contrast enterprises accounting control criterion is A>=A ₀, then the enterprise accounting controls up to standardly, effective authentication mark is rectified and improved less than the authentication of benchmark mark examination point, if A＜A ₀, then enterprise accounting's control is not up to standard, gets back to second after all authentication examination points are rectified and improved and goes on foot authentication again, A ₀It is the threshold value of setting in advance up to standard.

Said step 2.5 validity judgement is meant that suitable benchmark mark is judged as this authentication examines an authentication examination implementation effect of the benchmark mark of point to carry out testing evaluation; Examine the difference of the total sample number of point according to each authentication; Select enough authentication samples; Adopt appropriate authentication method to test; Obtaining validity coefficient

sampling proportion sees table with the score foundation

Wherein b is below standard number of samples, and below standard sample is meant that the sample of choosing with regard to some authentication examination points wherein has a key element not meet the sample that control criterion requires.

The present invention compared with prior art beneficial effect is:

(1) the present invention has opened up the practice of innovation of accountancy standardized management,

Accountancy is in middle cardiac status in the business economic business, have only the accounting of letting to participate among the business administration, could improve economic benefit of enterprises, and enterprise is constantly developed.Accounting information is the basic foundation of enterprise management decision-making.The accountancy result is the test stone of enterprise management decision-making correctness; How to improve Quality of Accounting Information; Strengthen financial management and control ability, take precautions against issuable financial risk and business risk, the present invention is promoted to accounting work the requirement of " standard " first; Form through " learn mark, to mark " improves constantly the financial management level, is an innovation of accounting field;

(2) the invention provides the inside control system appraisement system and quantize implementation experience

Strengthen enterprise's inside control system construction and can effectively take precautions against business risk; Yet should how to estimate inside control system; Still lack clear and definite standard and method; It is imperative to set up cover enterprise perfect, that have an operability internal control appraisement system, and the blank that appraisement system can't land has been filled up in being embodied as it practical experience being provided of authentication method of the present invention to a certain extent.

Description of drawings

Fig. 1 is a process flow diagram of the present invention.

Embodiment

The present invention is as shown in Figure 1, realizes through following steps:

One, set up enterprises accounting control criterion, each enterprises accounting control criterion comprises several CCPs; Provide several authentication examination points to each CCP.

Enterprises accounting control criterion is set up according to actual needs, has set up 19 control criterions in this embodiment, and concrete standard content, CCP and authentication examination point are as follows.

(1) basis of accounting work control criterion (is called for short: ACS-01)

This standard mainly comprises aspect contents such as division of duty control, accounting, accountancy handing-over, accounting archives management, supervision and check, management through accounting system.

8 CCPs of this standard setting, comprise post setting, authority setting, post inspection, authorize examine, voucher audit, voucher check, reconciliation and report audit.

1, post setting, authority setting, post inspection

1) from clear and definite post setting should adhere to principle, accounting post setting and specific responsibility that incompatible post is separated, job requirements,, aspect such as post inspection, challenge system controls.

2) be provided with following 15 authentications examination point to above content:

The mandate of 01-001 economic work approval post whether with the execution of this business, write down, check that the post of post and the relevant property goods and materials of keeping is separated;

Whether the execution post of 01-002 economic work is separated with the post of record, the post of checking this economic work and the relevant property goods and materials of keeping;

Whether the post that 01-003 writes down a certain business is separated with the post of post of checking this economic work and the relevant property goods and materials of keeping;

01-004 checks and will be separated with the post of keeping property goods and materials;

Whether 01-005 sets up and carries out accountant's system of personal responsibility of pest;

Whether whether 01-006 has post setting, job duty detail file, at remarkable location mark;

Whether the 01-007 accountant understands the job duty of oneself, and is familiar with operation flow;

Whether the 01-008 accountant carries out corresponding mandate by the financial information requirement;

Whether 01-009 accounting body sets up the job rotation system;

Whether the 01-010 leading member of the accounting body checks to the post setting situation regularly whether the job rotation situation is had clerking;

Whether the 01-011 leading member of the accounting body meets the job requirements;

Whether 01-012 accountant educational background situation reaches institute's requirement;

Whether the 01-013 accountant obtains accountant's practice qualification certificate;

Whether the 01-014 accountant continues educating by regulation;

Whether employing of 01-015 accountant carries out challenge system.

2, voucher audit, voucher are checked

1) from the use of account title, fill and present the requirement that original certificate, typing bookkeeping voucher, voucher audit and voucher check and control.

2) be provided with following 38 authentications examination point to above content:

Whether 01-016 accounting body is provided with account title by relevant regulations;

Whether the 01-017 accountant correctly uses account title by relevant regulations;

Whether 01-018 original certificate content fills and presents complete;

Whether the form of the internal source document of 01-019 constituent parts, purposes etc. have carried out unified standard;

Whether the original certificate that 01-020 obtains from other unit adds a cover this unit stamp for financial affairs or Invoice Seal;

Whether 01-021 fills and presents personnel's sign or seal from the original certificate that the individual obtains;

Whether the 01-022 internal source document handles head of the unit or its designated person's sign or seal;

Whether 01-023 original certificate capital and small letter is consistent;

Whether invoice and receipt that 01-024 cancels add a cover " calcellation " stamp, and preserve together with counterfoil;

Whether Sales return takes place in 01-025, have Acceptance of Returned Materials to prove; Whether reimbursement obtains the voucher of the other side's cash voucher or remittance bank;

Whether single behind the bookkeeping voucher of 01-026 worker's business of borrowing money with borrowing money; Whether examine by established procedure and authority;

01-027 regains whether open receipt when the worker borrows money separately;

01-028 is professional through the great economy of higher level department approval, whether approval documents is indicated information such as approval authority's title, date and file font size as the original certificate annex and on original certificate;

Whether the 01-029 original certificate needs a plurality of units to share jointly, have original certificate to cut apart single annex;

Whether 01-030 opens wrong original certificate and reopens or correct, and whether adds a cover the unit's of leaving official seal or stamp for financial affairs during corrigendum;

The 01-031 original certificate loses whether relevant proof and relevant reply file are arranged;

Whether the stickup of 01-032 original certificate compliant;

More and the independent bound key element such as corresponding bookkeeping voucher numbering of whether on front cover, indicating of 01-033 original certificate, whether bookkeeping voucher indicates printed words such as " annex are ordered sth. separately ";

Whether 01-034 needs the original certificate of filing keeping separately, on original certificate or bookkeeping voucher, indicate numbering and date each other;

Whether the public use of 01-035 accounting voucher has to be correlated with is examined and registers;

Whether every month timely all departments that notify settle accounts 01-036;

Whether 01-037 has relevant detail to long-term open contact fund, and also illustration is for future reference;

Each accounting hilllock of 01-038, check that whether the hilllock examine original certificate and check;

Whether each key element of 01-039 bookkeeping voucher fills in complete;

On the 01-040 bookkeeping voucher personnel signature whether complete, whether check the hilllock stamped signature;

Whether the 01-041 bookkeeping voucher is consistent with the original certificate amount of money;

Whether 01-042 bookkeeping voucher summary record is true, simple and clear, comprehensive, clear;

Whether the corrigendum of 01-043 bookkeeping voucher mistake is by predetermined operation, and whether make a summary distinct;

01-044 is professional for gathering, and whether bookkeeping voucher is with unified receipt in bank's pay-in slip, invoice bookkeeping copy or the institute;

Whether the 01-045 payment business has remittance bank voucher or payee, payee's certificate of receipt behind the bookkeeping voucher;

Whether 01-046 rights the wrong or transfers the account voucher with the relevant corrigendum of examining through the leading member of the accounting body, adjustment explanation;

Whether 01-047 bookkeeping voucher annex number calculates correctly;

01-048 need attach same original certificate for many bookkeeping vouchers, whether has done relevant mark index;

01-049 buys capital assets, and whether the examination voucher of Asset Mgmt Dept is arranged in the annex;

01-050 stock when warehouse-in whether during with the storage bill of inventory management department, outbound whether with material requistion;

Whether with storage bill, whether have when receiving and receive detail when the 01-051 easy-consumed goods of low value and office appliance warehouse-in;

Whether the 01-052 bookkeeping voucher is under lock and key, is regularly bound into book form by regulation;

01-053 checks whether the hilllock checks bookkeeping voucher, and whether inspection depreciation of fixed assets (or usage charges) policy is appropriate, and whether meter is carried correct, checks whether play the effect of checking.

3, reconciliation

1) accountant should settle accounts as requested, should be with each item economic work that takes place in the current period all registered on the account in time before the checkout.Accomplish that the account card is checked, accounts and properties are checked, the account account is checked and conformed to.

2) be provided with following 10 authentications examination point to above content:

Whether 01-054 stock, cost accounting personnel are checked detailed account of stock and physical asset management department account the end of each month, and whether the reconciliation account is checked difference and ascertained the reason and in time handle;

Whether 01-055 accounting body regularly carries out detail with fixed assets ledger and physical asset management department capital assets account checks, and whether the difference that the account account is checked existence ascertains the reason and in time handle;

Whether 01-056 took out dish to cash in every month, and formed the cash record of making an inventory;

01-057 checks whether the hilllock checks bank statement, and establishment bank reconciliation statement;

Whether 01-058 stock, cost accounting accountant regularly participate in making an inventory of physical assets, and the establishment inventory sheet, and whether the book entry and the result difference of making an inventory are in time carried out appropriate processing;

Whether 01-059 accounting body capital assets coding and Asset Mgmt Dept's capital assets coding have corresponding relation;

Whether 01-060 accounting body regularly carries out capital assets is made an inventory, and establishment capital assets inventory list, and whether fixed assets card and situation about not being inconsistent in kind are in time handled;

Whether 01-061 does not exist with research funding is bought capital assets, and unregistered fixed assets ledger, the formation off-the-book property;

Whether regularly the 01-062 accountant carries out account with credit and debt unit and checks, and forms the clerking of being correlated with;

01-063 current money and transaction check difference, accounts and properties be not inconsistent item whether in time, whether ascertain the reason, and carry out accounting processing according to handling suggestion.

4, report audit

1) by the relevant regulations of country, unit financial report is examined comprehensively, carried out comprehensive standard with financial report that externally report and submit internal institution is that use.

2) be provided with following 9 authentications examination point to above content:

Whether 01-064 form number, general ledger number be consistent with detailed account data, and whether the difference amount of money is reasonable;

The fixed fund that whether will belong to country's appropriation formation in the 01-065 public institution commentaries on classics table changes the paid in capital subject over to by regulation;

Whether the conversion of staff walfare fund subject is up to specification in the 01-066 public institution commentaries on classics table;

Whether 01-067 capital construction technological transformation project includes our unit's annual financial statement in merges scope;

Whether 01-068 regularly checks affiliated party's contact and transaction, and record is checked in formation;

Whether the unit of 01-069 establishment consolidated accounts fully supports affiliated party's contact and transaction; Disappear, the item that is not inconsistent is checked in contact and transaction whether adjusted or take appropriate mode to handle;

Whether 01-070 exists the item of affiliated party's contact and transaction grave fault, has or not and takes suitable mode to solve;

Whether the change that 01-071 accounting policy or accounting are estimated is put on record to superior unit on request, and whether special item obtains examining of superior unit;

01-072 accounting statement relevant information and business department data whether consistent (like the row number of determining).

(2) the money-capital control criterion (is called for short: ACS-02)

This standard mainly comprises division of duty control, authorize examine, aspect contents such as money-capital basis control, the control of money-capital revenue and expenditure, bill and seal control.

17 CCPs such as this standard is provided with that budget compilation, budget are examined, budget decomposition, Budget Monitoring, budget examination, voucher audit, accounting processing, cash income, bank's income, voucher are checked, cash is made an inventory, payment is examined, handled in bank's reconciliation, business approval, payment, account is examined, account management.

1, money-capital budget

1) unit should carry out institute's Comprehensive Budget Management way, and with the money-capital budget unit of including in comprehensive budget, establishment also in time reports, and examines the budget enforcement of assigning according to institute.This part from budget compilation, budget examine, aspects such as budget decomposition, Budget Monitoring, budget examination carry out whole process control.

2) be provided with following 5 authentications examination point to above content:

Whether 02-001 budget management post has fulfiled relevant job duty requirement;

Whether 02-002 payment funding on budget is carried out in strict accordance with payment funding mandate examination and approval procedures;

Whether the extra-budgetary payment funding of 02-003 handles the budget amendment formality according to the budget management authority, carries out according to payment funding mandate examination and approval procedures

Whether 02-004 has budget for revenues and expenditures management system;

Whether 02-005 analyzes the actual implementation status of money-capital budget.

2, money-capital income control

1) to the different risk points of cash, cash in banks, carried out corresponding standard.

2) be provided with following 11 authentications examination point to above content:

02-006 bank do not reach whether accounts is in time cleared up and and carry out suitable declaration program;

Whether the business that 02-007 collects cash the regulation of strictness;

Whether the program of daily, frequent, a large amount of acquisition income of 02-008 should strictly be controlled;

Whether 02-009 has strict control program to other wholesale incomes;

Whether the money-capital that 02-010 drops into the investor has strict control;

Does 02-011 receive whether specific loans in time keep accounts? Whether meet files specify;

Whether the fund that 02-012 disposal capital assets are collected fully keeps accounts;

02-013 is to disposing the requirement of capital assets price;

When disposing, the 02-014 capital assets whether adjust through the fixed assets in liquidation subject by regulation;

Whether the fund that 02-015 disposal waste and old material is received fully keeps accounts as nonoperation license by regulation;

Whether the fine that 02-016 receives, penalty fully keep accounts as nonoperation license by regulation.

3, money-capital pay-off control

1) aspect such as payment is examined, handled to budgetary, extra-budgetary expenditure from business approval, payment and carried out detailed standard.

2) be provided with following 36 authentications examination point to above content:

Whether 02-017 payment salary appropriate to a special post, bonus etc. are with detailed, and stamped signature is confirmed;

Whether 02-018 investments abroad payment application fills and presents on request;

Whether 02-019 investments abroad business fulfils examination and approval procedures by established procedure;

Whether 02-020 investments abroad payment is carried out by the time and the progress of investment agreement agreement;

Whether 02-021 investments abroad project lists budget in the current year in;

Whether the buying of 02-022 capital assets all fills and presents relevant payment application by regulation;

Whether the procurement business of 02-023 capital assets carries out examination and approval procedures by regulation;

02-024 buys capital assets and whether handles fixing examination formality, and in time keeps accounts;

Whether the keep accounts amount of money and procurement contract, invoice of 02-025 capital assets be consistent;

Whether the buying of 02-026 capital assets lists budget in the current year in;

Whether 02-027 engineering project money all fills and presents relevant payment application by regulation;

Whether the professional payment of 02-028 engineering project carries out examination and approval procedures by regulation;

Whether the 02-029 engineering project examines project verification by regulation, and lists budget in the current year in;

Whether 02-030 engineering project payment is consistent with engineering advice of settlement, contract value;

02-031 has reached the engineering project of predetermined serviceable condition whether by stipulating to estimate temporarily to change capital assets over to;

Whether the 02-032 engineering project of final acceptance of construction in time handles the solid formality of commentaries on classics;

Whether 02-033 stock buying payment all fills and presents relevant payment application by regulation;

Whether the buying of 02-034 stock is examined through suitable mandate;

Whether does 02-035 pay the bill by the payment progress of procurement contract agreement? Whether Payment Amount conforms to invoice;

Whether 02-036 stock procurement contract, invoice be consistent with quantity, the amount of money of storage bill;

02-037 has put the stock of not obtaining invoice in storage and whether has estimated warehouse-in temporarily by regulation;

Whether the plan of 02-038 stock procurement payment lists budget in the current year in;

Whether 02-039 payment cooperation processing expense fills and presents relevant payment application on request;

Whether 02-040 payment cooperation processing expense fulfils examination and approval procedures by regulation;

Whether 02-041 cooperation processing expense is according to the contract or the agreement agreed payment;

Whether 02-042 storage bill quantity is consistent with the quantity that contract, invoice are listed;

Whether 02-043 cooperation processing expense is at budget limitations in the current year;

Whether 02-044 business personnel's expense fills and presents relevant payment application on request;

Whether 02-045 business personnel's expense reimbursement fulfils examination and approval procedures by regulation;

Whether the examining content of 02-046 expense has regulation;

Whether 02-047 special fund expense fills and presents relevant payment application on request;

Whether 02-048 special fund expenditure is through effectively examining;

Whether the 02-049 special fund is carried out is allocated a fund for its specified purpose, and whether each item expenditure conforms to file;

Whether the accounting processing of 02-050 special fund expenditure is correct;

Whether the reason that the 02-051 extrabudgetary fund produces meets the requirements;

Whether 02-052 examines by regulation extrabudgetary fund.

4, bank account control

1) the unit fund account offers, uses and manage and should carry out according to the unit relevant regulations.Unit should open an account in capital company and cooperative bank of group company scope, really needs outside cooperative bank of unit, to offer should sending up to the higher level for approval step by step of account.

2) this standard pin is provided with following 14 authentications examination point to above content:

02-053 unit's settlement accounts whether offer quantity up to specification;

Whether the selection of 02-054 primary deposit account bank of deposit is up to specification;

Whether the quantity that 02-055 offers for the special deposit account has relevant regulation;

Whether the special family of 02-056 investment in fixed assets account is offered up to specification;

Whether offering of the special family of 02-057 public accumalation fund for housing construction meets relevant regulations;

Whether 02-058 zero offering of remaining sum account meets relevant regulations;

The 02-059 account is offered the examination and approval procedures whether process is stipulated;

Whether situation such as 02-060 account increase and decrease, information-change press filing for record on the established procedure;

Whether the use of 02-061 account legal closes rule;

02-062 is to holding account and do not access to your account for a long time and whether in time clear up cancellation;

Whether 02-063 has set up Web bank's standard operation mandate and Password Management system;

Whether the examination and approval procedures of increase of 02-064 unit or cancellation Web bank and authorized bank's payment are suitable;

Whether 02-065 control effectively by the increase of regulation to other money-capital;

Whether 02-066 control effectively by the minimizing of stipulating other money-capital.

(3) buying (is called for short: ACS-03) with the payment control criterion

This standard mainly comprises division of duty control, authorizes and examine aspect contents such as control, purchasing control, payment control.

This standard to buying examine, audit is examined, prepay to Supplier Selection, contract signing, prepayment, reconciliation is checked, prepay in prepayment, audit is examined, paid in payment, reconciliation is checked, dealt with in payment, allowance price, allowance are examined, allowance check 14 CCPs clear and definite control corresponding target and control measure.

1, (prepayment is examined, paid and examine) examined in buying:

1) constituent parts should be established and improve the mandate examination and approval system of buying and payment business.

The system content mainly comprises: the approver and the power of examination and approval of buying and payment business; Buying is examined mode and program with the mandate of payment business; Approver's responsibility and relevant control measure; Handler's scope of offical duty and job requirement.

Main examination and approval procedure comprises in buying and the payment business flow process: procurement budget; The money for purchasing plan; Procurement request; Payment application; Replacing of commodities purchased.

Buying is examined: scientific research (production) department proposes the demand application according to scientific research (production) plan to purchasing department, and purchasing department in conjunction with inventories, fulfils examination and approval procedures to the commodity of buying by established procedure according to budget.

Prepayment is examined: during by procurement contract agreement advance payment (deposit); Fill and present the payment request slip by purchasing department; Indicate information such as fund purposes, procurement contract numbering, application payment, payee, the bank of deposit and Bank Account Number, fulfil corresponding examination and approval procedures by established procedure.

Payment is examined: when paying the bill after procurement contract agreement arrival and the acceptance(check); Fill and present the payment request slip by purchasing department; Indicate information such as fund purposes, procurement contract numbering, application payment, payee, the bank of deposit and Bank Account Number, fulfil corresponding examination and approval procedures by established procedure.

2) be provided with following 2 authentications examination point to above content:

Whether 03-001 sets up buying and payment business internal control risk;

Whether mandate examining carried out clearly regulation in 03-002 buying and the payment business internal control risk;

2, Supplier Selection

1) constituent parts should be worked out the qualified supplier register, sets up the supplier evaluation system.Accounting body should participate in selection, the management to supplier and estimate.The commodity of taking to call for bid and purchasing than matter rate of exchange mode, accounting body should decide through consultation procurement price and implement price supervision together with relevant departments such as buyings.

When 03-003 carries out the buying of the bigger stock of the amount of money, accounting body whether participate in to supplier's management and evaluation (from logistics center of institute purchase except);

03-004 is to taking the commodity of way of bidding buying, and whether accounting body decides through consultation base number of a tender price with departments such as buying, plans.

3, contract signing

1) procurement business should be signed procurement contract by regulation, and accounting body should participate in procurement contract evaluation and countersign.Procurement contract should in time be delivered accounting body's portion after signing.Inventory management should be made respective identification with the accounting hilllock to the procurement contract that is finished, and the accounting archives management hilllock should be by the relevant regulations filing management.

After the 03-005 procurement contract was signed, whether accounting body kept a procurement contract or can inquire about contract at any time and grasp payment information;

Whether 03-006 makes respective identification to the procurement contract that is finished of accounting body's keeping;

4, (payment is checked) checked in prepayment audit (payment audit), prepayment

1) purchasing department will submit accounting body to through the data such as payment request slip, invoice, storage bill of approval, by inventory management with adjust the hilllock audit and in time carry out accounting processing after errorless.Advance money should at first be eaten up part of when advance payment is arranged in inventory management and accounting hilllock when handling the clearing of buying fund.

2) be provided with following 6 authentications examination point to above content:

Whether 03-007 payment request slip examination and approval procedures are complete; Whether banker's payment voucher, purchasing requisition form, payment request slip, invoice conform to the information of procurement contract;

The a/d that supplier opens is received by 03-008 unit, if any advance payment, whether in time eat up part of advance payment, and on corresponding accounting voucher, indicate the voucher numbering of eating up part of advance money;

Whether the signature of 03-009 purchasing requisition form is complete, and whether procurement contract conforms to purchasing requisition form, purchase invoice, storage bill (receipt of logistics center, outbound list) information;

When the outer buy-out of 03-010 is put in storage, whether check and accept and handle the warehouse-in formality by regulation;

03-011 the end of month, put in storage but the stock of the receipt of invoice not, whether handle to estimate temporarily keeping accounts; Estimate temporarily the stock detail list signature of keeping accounts whether complete, go into the article from the store rooms summary sheet and estimate temporarily whether the stock parts list information that keeps accounts conforms to, whether estimate the unit price that keeps accounts temporarily reasonable;

The qualified by inspection warehouse-in of handling of 03-012 stock, whether accounting body keeps accounts in one month after purchasing department obtains purchase invoice;

Whether 03-013 is to surpass three months stock of the receipt of invoice not yet, ascertain the reason and in time handle;

03-014 surpasses the remittance for the proceeds of contract time limit of payment, and whether inventory management is reported to the leading member of the accounting body, and in time notify purchasing department with the accounting hilllock;

5, prepayment reconciliation (dealing with reconciliation)

1) accounting body should divide aging by the formation time of contact such as advance money, accounts payable fund, contact funds such as advance money, accounts payable is carried out the reconciliation affirmation with purchasing department in every month, as if variant, should in time ascertain the reason and handle.

2) be provided with following 7 authentications examination point to above content:

03-015 accounting body whether in the end of each month with advance money, accounts payable and purchasing department's reconciliation; Check when difference occurring, whether find out reason of discrepancies and handle;

Whether 03-016 works out and settles accounts contact fund reference table more than 1 year and submit to purchasing department to specify the reason that fund is not in time settled accounts open advance money, accounts payable more than 1 year;

Regularly whether 03-017 accounting body (annual at least) establishment advance money aging analysis of accounts report;

03-018 accounting body whether regularly (annual at least) with the comprehensive reconciliation of advance payment and supplier and carry out confirmation;

Whether regularly 03-019 accounting body (annual at least) works out advance money confirmation summary sheet as a result; To letter in reply be not inconsistent with not the letter in reply, whether ascertain the reason, in time handle;

Regularly whether 03-020 accounting body (annual at least) establishment accounts payable aging analysis of accounts report;

When 03-021 supplier carried out confirmation with regard to payment for goods and our unit, whether accounting body carried out relative recording and retains relevant documentary evidence, and whether reconciliation difference ascertains the reason, and in time handles;

6, allowance price

1) put in storage and commodity that accounting body has kept accounts when finding problem such as kind, quality, supplier gives allowance on the price, and accounting body should participate in the negotiation of allowance price.

2) be provided with following 1 authentication examination point to above content:

Whether 03-022 accounting body participates in purchasing the negotiation of allowance price;

7, allowance audit (allowance is checked)

1) the allowance price is after fulfiling corresponding examination and approval procedures, and doubling lets price carry out corresponding accounting processing according to suggestions made after examination with adjusting the hilllock by inventory management.

When 03-023 produced allowance because of quality problems, whether the allowance price was through examining, and whether accounting processing is correct.

(4) the stock control criterion (is called for short: ACS-4)

This standard mainly comprises aspect contents such as division of duty is controlled, control is examined in mandate, warehouse-in control, outbound is controlled, makes an inventory and depreciation is controlled, disposal control.

This standard is provided with that outbound examining, outbound audit, outbound are checked, made an inventory, inventory profit (losing) is examined, inventory profit (losing) audit, inventory profit (losing) are checked, depreciation is examined, depreciation is examined, depreciation is checked, act of disposition is examined, dispose price examining, dispose audit, 14 CCPs are checked in disposal.

1, mandate is examined

1) from aspects such as stock outbound, inventory profit (losing), depreciation, act of disposition, disposal prices to the professional main business workflow standard of stock corresponding mandate examination and approval procedures.

Whether 04-001 sets up the professional internal control risk of stock;

Whether mandate examining carried out clearly regulation in the professional internal control risk of 04-002 stock;

2, outbound audit (outbound is checked)

1) according to different outbound situation standards the requirement of audit (checking).

When 04-003 production is received outbound, whether fulfiled examination and approval procedures by regulation, stock is received list, whether the single signature of outbound is complete, and whether information conforms to;

When 04-004 sells outbound, whether fulfiled examination and approval procedures by regulation, whether consignment note, outbound list, sales contract information conform to;

04-005 directly delivers to customer after completing for the cooperation processing stock, and whether acceptance and delivery list of goods that the inventory of cooperation processing unit's transfer goods, client's label are recognized or proof, cooperation processing contract, cooperation processing invoice etc. are complete;

When 04-006 sent type product, whether the signature of product delivery receitp was complete;

Whether other outbound modes of 04-007 stock (investor launches, debt recombination produces, non-monetary asset swaps out) have fulfiled relevant examination and approval procedures, and assess;

Whether 04-008 according to examining the result when carrying out accounting processing, and whether the assessment report of obtaining and reply file, agreement, outbound information such as singly conform to;

Whether 04-009 accounting body grasps is sold the relevant information of managing on behalf of another stock on a commission basis, and implements supervision;

3, make an inventory

1) annual end, accounting body answers relevant departments such as organizational purchasing department, scientific research (production) department and storage department that stock is made an inventory comprehensively.

2) be provided with following 3 authentications examination point to above content:

Whether 04-010 accounting body sets up the detailed account of the stock quantity amount of money, with the logistics information system interface whether can grasp the stock relevant information immediately;

Whether 04-011 accounting body is checked the detailed account of stock and the inventory management account of storage department when the special circumstances of annual end or regulation take place, and the stock tissue is made an inventory;

Whether 04-012 accounting body works out stock taking financial analysis report according to the result that makes an inventory.

4, inventory profit (losing) audit (checking)

1) goalkeeper of warehousing department inventory sheet, handle related datas such as application form, decision-making body's resolution or relevant reply file through the inventory adjustment credits (losing) of approval and submit accounting body to, by inventory management with adjust the hilllock and examine and carry out accounting processing after errorless.

Whether whether 04-013 stock generation inventory profit thanks to examines through decision-making body of unit, once be worth more than 100,000 yuan (containing), to report institute to examine step by step;

Whether 04-014 accounting body in time carries out accounting processing according to the suggestions made after examination that inventory profit is lost;

Whether the information of 04-015 inventory adjustment credits (losing) application form, stock taking detail list, storage bill (as being inventory profit) conforms to; Whether the value that keeps accounts of inventory profit stock is reasonable;

5, depreciation audit (depreciation is checked)

1) the depreciation application form that will examine by established procedure of relevant departments is submitted Accounting Department to, by inventory management with adjust the hilllock audit and carry out accounting processing after errorless.

Whether propose the depreciation application during 04-016 stock generation depreciation, and fulfil corresponding examination and approval procedures by regulation, accounting body whether to depreciation application conutersign, once be worth and more than 100,000 yuan (containing), whether report institute to examine step by step;

Whether 04-017 accounting body in time carries out accounting processing according to the suggestions made after examination of depreciation;

6, dispose audit (disposal is checked)

1) goalkeeper of warehousing department disposes related datas such as application form, decision-making body's resolution or relevant reply file, disposal contract, outbound list, invoice and submits accounting body to through the stock of approval, by inventory management with adjust the hilllock and examine and carry out accounting processing after errorless.

When the 04-018 stock is scrapped, whether examine, once be worth and more than 100,000 yuan (containing), whether report institute to examine step by step through decision-making body;

Whether 04-019 accounting body in time carries out accounting processing according to the suggestions made after examination of scrapping;

When 04-020 waits other modes to dispose stock with investment, whether examine through decision-making body;

Whether 04-021 accounting body participates in the formulation that stock is disposed price;

Whether the 04-022 outbound is single conforms to information such as stock disposal application form; Dispose income and whether in time keep accounts, dispose income and invoice, whether the disposal contract is consistent.

(5) the engineering project control criterion (is called for short: ACS-05)

This standard mainly comprises aspect contents such as division of duty is controlled, control is examined in mandate, engineering project is controlled in earlier stage, engineering project is implemented control, engineering project is made an inventory and depreciation is controlled, engineering project disposal control, engineering project budget needed for the completion of projects control.

This standard is provided with that project verification is examined, audit is examined, paid in pre-verification, capital budgeting, fund procurement, bid control, contract control, payment, tissue is checked, made an inventory in payment, inventory profit (losing) is examined, inventory profit (losing) is examined, inventory profit (losing) is checked, depreciation is examined, depreciation is examined, depreciation is checked, final cleanup, final accounts error, information distortion, 20 CCPs of follow-up management.

1, (payment is examined, inventory profit (losing) is examined, depreciation examine) examined in project verification:

1) constituent parts should be established and improve the professional mandate examination and approval system of engineering project.The system content mainly comprises: the professional approver of engineering project examines mode and program, approver's responsibility and relevant control measure, handler's scope of offical duty and job requirement with the power of examination and approval, the professional mandate of engineering project.

Whether 05-001 sets up the professional internal control risk of engineering project;

Whether mandate examining carried out clearly regulation in the professional internal control risk of 05-002 engineering project;

2, pre-verification

1) accounting body should participate in the engineering project previous work.Comprise the establishment of project proposal, feasibility study report and primary design and the establishment of engineering project budgetary estimate, the various expense expenditures that relate in the engineering project budgetary estimate are proposed professional comment.

Project management department should in time submit the approval documents and the engineering project budgetary estimate of engineering project primary design to, as the foundation of engineering project financial management to accounting body after engineering project primary design and budgetary estimate get the Green Light.

Whether 05-003 accounting body participates in the authorized strength work of engineering project recommendation, feasibility study report, primary design and Project Budget etc.;

Whether 05-004 accounting body has in time obtained the relevant reply documents and information that engineering project forms in the process early stage, as the foundation of project management;

3, capital budgeting

1) project management department is according to the project estimation of country and superior unit approval; Trust has the design organization establishment construction budget of qualification; Unit can entrust intermediary that the construction budget of design organization establishment is examined in case of necessity, as the foundation of engineering project bid.

Accounting body examines the annual project estimates of project management department establishment, the unit's of including in annual financial budget according to annual engineering project implementation plan and construction contract.

Project management department submits the project fund using plan to accounting body quarterly, is examined leading member of the accounting body's overall arrangement fund by the budget management hilllock.

Whether 05-005 accounting body obtains the project fund using plan that the every quarterly report of project management department send;

Whether 05-006 accounting body carries out Macro or mass analysis to engineering project operating budget implementation status;

Whether the extra-budgetary engineering project business of 05-007 handles the budget adjustment formality by regulation

4, fund procurement

1) the engineering project fund mainly contains country's input and non-country input.The engineering project fund should be offered special bank account storage, carries out special management, must not mix with other funds and deposit.

Whether 05-008 state dials project funds and adjusts, allocates a fund for its specified purpose by regulation special family storage, special project;

5, bid control

1) the calling for tenders of project project should adopt Engineering Quantity List Pricing, establishment bid control valency.When bid control valency surpassed the budgetary estimate of approval, the bid inviter should report the audit of former budgetary estimate department with it.Tenderer's offer by tender is higher than bid control valency, and refusal is should give in its bid.

Whether 05-009 accounting body participates in the evaluation of calling for tenders of project and contract, proposes professional comment;

6, contract control

1) accounting body should participate in the evaluation of all kinds of contracts of project construction, and related contents such as engineering cost clearing form, liability for breach of contract, preferential clause in the contract clause are proposed professional comment.

Whether 05-010 engineering contract signing back accounting body keeps a contract or can inquire about contract at any time and grasp the contract payment information;

Whether 05-011 makes respective identification to the contract that is finished of accounting body's keeping;

Whether the 05-012 engineering contract 5% gives over to the quality assurance gold by what be no less than the engineering cost;

7, payment audit (payment is checked)

1) payment of engineering project money should be examined related data according to different situations

2) this standard pin is provided with following 5 authentications examination point to above content:

During 05-013 payment engineering payment in advance, whether the examination and approval procedures of payment request slip are complete, and whether the payment request slip conforms to the contractual terms and conditions agreement;

Whether during 05-014 payment progress payment, obtained through managing the engineering advice of settlement that mechanism confirms, whether the payment request slip conforms to relevant informations such as engineering advice of settlement, contract, invoices;

Whether according to the contract the 05-015 prepayment engineering funds deduction mode of middle agreement deducts in progress payment;

During 05-016 payment engineering settlement money, whether accounting body obtains the works settlement audit report, and examines by regulation, and whether the payment request slip conforms to relevant informations such as contract, invoice, Audit Reports;

In the 05-017 project implementing process, the relevant item of engineering takes place to change, and whether accounting body has obtained through the negotiation change associated documents of examining, and the result pays the bill and accounting processing according to examining;

8, the tissue of making an inventory

1) the annual end of accounting body and preceding just engineering goods and materials and the equipment and the reconciliation of project management department of buying voluntarily of making an inventory.

Whether with construction work in progress and supervisory engineering department reconciliation, and organize and make an inventory when whether annual the special circumstances of 05-018 accounting body end or regulation take place;

Whether whether will buy engineering goods and materials and equipment and supervisory engineering department reconciliation when special circumstances last or regulation take place every year in 05-019 accounting body, and tissue is made an inventory;

Whether 05-020 accounting body works out the engineering project analysis report of making an inventory according to the result that makes an inventory;

9, inventory profit (losing) audit (inventory profit (losing) is checked)

1) project management department handles related datas such as application form, decision-making body's resolution or relevant reply file with construction work in progress project inventory list, engineering goods and materials (or equipment) inventory list, through the construction work in progress project inventory profit (losing) of approval and submits accounting body to, by project management with adjust the hilllock and examine and carry out accounting processing after errorless.

Whether the processing of 05-021 engineering goods and materials and equipment inventory profit (losing) is examined through decision-making body of unit;

Whether 05-022 accounting body in time carries out accounting processing according to the suggestions made after examination that inventory profit is lost;

Whether the 05-023 inventory profit is lost the examination and approval procedures of application form complete, and whether application form conforms to relevant reply fileinfos such as decision-making body, resolutions;

10, depreciation audit (depreciation is checked)

1) project management department submits the construction work in progress project depreciation application form through examining to, by project management with adjust the hilllock audit and carry out accounting processing after errorless.

2) this standard pin is provided with following 4 authentications examination point to above content:

Whether 05-024 is to suspending and next three years can not go into operation again, future economy benefit has very big probabilistic engineering project and carries out the depreciation test for a long time;

Whether the foundation that 05-025 unit's meter is proposed the preparation of engineering project depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether 05-026 unit has counted the foundation that the engineering project depreciation put forward prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

Whether 05-027 unit carries out the account memory management of closing a case to the engineering project of having checked and write off, and material object whether handle by economical and effective, and whether the gained income in time keeps accounts in full amount;

11, final cleanup

1) before the engineering project budget needed for the completion of projects; Project management department should in time organize accounting body and related service department to carry out each item cleaning work, cleaning work mainly comprise the making an inventory of property goods and materials, credit and debt liquidation, project cost cleaning and engineering project archives material collect arrangement.

2) this standard pin is provided with following 1 authentication examination point to above content:

Before the budget needed for the completion of projects of 03-028 engineering project, whether accounting body has participated in the cleaning work of project management department tissue, and works out final cleanup assets inventory according to the cleaning result;

12, final accounts error

1) accounting body should 3 months after project is completed in the be completed authorized strength work of financial final accounts of finished item; Project management department should submit accounting body to according to will the be completed related data of financial final accounts of the relevant regulations of country, group company and institute, as the financial final accounts foundation of completion.

Whether 05-029 accounting body at the project back establishment assets detail list that is delivered for use that is completed, and works out the budget needed for the completion of projects financial report in being completed in back 3 months;

The engineering project that 05-030 is long for the construction period, the project construction content is many is completed and is possessed the condition of being delivered for use when single construction, and whether accounting body work out the final accounts of project individual event completion of works finance;

Whether 05-031 accounting body cooperates project management department to accomplish the final account for completed project audit work and by regulation participation project final acceptance of construction related work;

05-032 uses state fund, and whether the examination and approval procedures of surplus budgetary funds operational version are complete, and whether accounting body handles payment and accounting processing according to the reply file;

During the 05-033 final account of project, the relevant item of engineering takes place to change, and whether accounting body has obtained through the negotiation change associated documents of examining, and carries out accounting processing according to examining the result;

13, information distortion

1) engineering project reaches this month of estimating serviceable condition; Project management department should in time work out prerotation assets detail list; And provide engineering project and reached the report of estimating serviceable condition; Submission accounting body after project management and the audit of accounting hilllock are errorless, carries out accounting processing by fixed capital management and accounting hilllock.After treating final acceptance of construction, project management is pressed the cost that budget needed for the completion of projects report is confirmed with adjusting the hilllock, and establishment prerotation assets adjustment form is transferred fixed capital management and accounting processing is carried out on the accounting hilllock.

2) this standard pin is provided with following 3 authentications examination point to above content:

The 05-034 engineering project reaches this month of estimating serviceable condition, and whether accounting body obtains project management department establishment prerotation assets detail list and engineering project has reached the report of estimating serviceable condition and estimated temporarily and keep accounts;

05-035 treats whether to work out prerotation assets adjustment form by the cost of budget needed for the completion of projects report affirmation, and in time carry out accounting processing after the final acceptance of construction;

05-036 produces investment and waits to check and write off engineering project and whether accomplish corresponding accounting processing by regulation;

14, follow-up management

1) after engineering project came into operation, accounting body should assist project management department regularly the profitability of project, liquidity, returns of investment etc. to be analyzed.

After the 05-036 engineering project came into operation, whether accounting body participated in postevaluation, assisted project management department regularly profitability, liquidity, the returns of investment of project to be analyzed.

(6) the capital assets control criterion (is called for short: ACS-06)

This standard mainly comprises division of duty control, control is examined in mandate, capital assets obtain and check and accept control, the control of capital assets O&M, capital assets are made an inventory and depreciation control, capital assets are disposed aspect contents such as control.

This standard is provided with project verification control, purchase examine, select supplier, sign a contract, purchase audit, purchase the tissue of checking, make an inventory, inventory profit (losing) is examined, inventory profit (losing) is examined, inventory profit (losing) is checked, depreciation is examined, depreciation is examined, depreciation is checked, act of disposition is examined, dispose price examining, dispose audit, 17 CCPs are checked in disposal.

1, purchases and examine (tissue of making an inventory, inventory profit (losing), depreciation, act of disposition, disposal price)

1) constituent parts should be established and improve the professional mandate examination and approval system of capital assets.The system content mainly comprises: the professional approver of capital assets examines mode and program, approver's responsibility and relevant control measure, handler's scope of offical duty and job requirement with the power of examination and approval, the professional mandate of capital assets.

Whether 06-001 sets up the professional internal control risk of capital assets;

Whether mandate examining carried out clearly regulation in the professional internal control risk of 06-002 capital assets;

2, project verification control

1) great capital assets are purchased business, accounting body should participate in the pre-verification of fixed capital management department tissue, after fixed capital management department has handled the project verification examination and approval procedures, includes budget management in.

The great capital assets of 06-003 are purchased business and whether are examined the feasibility study report of investment in fixed assets, bidding document etc.;

3, select supplier

1) unit should work out the qualified supplier register, sets up the supplier evaluation system, and accounting body should participate in selection, the management to supplier and estimate.

Whether the 06-004 capital assets are purchased service needed and are adopted way of bidding to call for bid by regulation, and whether accounting body participates in the evaluation that calls for bid;

4, sign a contract

1) capital assets are purchased business and should be signed capital assets by regulation and purchase contract, and accounting body should participate in evaluation and the countersign that capital assets are purchased contract.

Whether 06-005 accounting body participates in the capital assets of fixed capital management department, legal department's tissue and purchases contract review;

After the 06-006 capital assets were purchased contract signing, whether accounting body kept a contract or can inquire about contract at any time and grasp payment information;

06-007 purchases contract to the capital assets that are finished of accounting body's keeping and whether makes respective identification;

5, purchase audit (purchase and check)

1) fixed capital management department will submit accounting body to through the related datas such as payment request slip of approval, by fixed capital management with adjust the hilllock audit and carry out accounting processing after errorless.

06-008 payment payment in advance or when cashing on delivery, capital assets are purchased request slip, whether payment request slip examination and approval procedures are complete; Whether the payment request slip conforms to the information that capital assets are purchased contract, invoice;

Whether whether obtain capital assets receipt (or receiving list, work certificate) when the 06-009 capital assets keep accounts, it is complete to sign;

6, the tissue of making an inventory

1) annual end, accounting body answers fixation of tissue Asset Mgmt Dept, capital assets to use department that capital assets are made an inventory comprehensively.

Whether 06-010 accounting body checks fixed assets card account and fixed capital management account when the special circumstances of annual end or regulation take place and the capital assets tissue is made an inventory;

Whether 06-011 works out the capital assets financial analysis report of making an inventory according to the result that makes an inventory

7, inventory profit (losing) audit (checking)

1) fixed capital management department handles related datas such as application form, decision-making body's resolution or relevant reply file with the capital assets inventory list, through the fixed assets inventory surplus (losing) of approval and submits accounting body to, by fixed capital management with adjust the hilllock and examine and carry out accounting processing after errorless.

2) this standard pin is provided with following 2 authentications examination point to above content:

Whether the processing of 06-012 fixed assets inventory surplus (losing) is examined through decision-making body of unit; Whether the individual event original value of fixed assets reports institute to examine more than 100,000 yuan (containing) step by step during inventory profit; Whether the individual event original value of fixed assets reports institute to examine more than 50,000 yuan (containing) step by step during loss on disposal;

Whether 06-013 accounting body in time carries out accounting processing and on the fixed assets card account, reflects relevant information according to the suggestions made after examination that inventory profit is lost; Whether the examination and approval procedures of fixed assets inventory surplus (losing) application form are complete; Whether inventory profit (losing) application form conforms to etc. with important informations such as decision-making body resolution, the listed name of an article of relevant reply file, specifications and models, quantity, the amount of money

8, depreciation audit (depreciation is checked)

1) fixed capital management department will submit Accounting Department to through the capital assets depreciation application form examined, by fixed capital management with adjust the hilllock audit and carry out accounting processing after errorless.

During 06-014 capital assets generation depreciation, whether propose the depreciation application and fulfil corresponding examination and approval procedures by regulation; Accounting body whether to depreciation application conutersign; Whether the individual event capital assets depreciation amount of money reports institute to examine more than 100,000 yuan (containing) step by step;

Whether 06-015 accounting body in time carries out accounting processing according to the suggestions made after examination of depreciation;

9, dispose audit (disposal is checked)

1) the capital assets disposal options mainly comprise seal up for safekeeping, leave unused, scrap or damage, sell or transfer the possession of, invest produce, externally donations, non-monetary asset exchange, debt recombination produce, unpaid appropriation (transferring) produces etc., fixed capital management with adjust the hilllock different disposal options of audit differentiation and carry out accounting processing.

Whether the disposal of 06-016 capital assets is examined through decision-making body of unit; Whether individual event discarding of fixed assets initial value reports institute to examine more than 100,000 yuan (containing) step by step when scrapping; The audit opinion that individual event demonstration report and auditing department whether simultaneously be provided of individual event discarding of fixed assets initial value more than 500,000 yuan (containing);

06-017 for term of life less than, improper capital assets of scrapping and damaging, the expert opinion that whether has engineering department (or professional institution) to provide

Whether 06-018 accounting body in time carries out accounting processing according to the suggestions made after examination of disposing

Whether 06-019 accounting body participates in the formulation that capital assets are disposed price; Whether dispose income in time keeps accounts

The capital assets that 06-020 disposes through approval, whether accounting body reduces the fixed assets card account

When 06-021 disposal capital assets relate to the change of ownership relation, whether handle the change of title formality.

(7) sell and gathering control criterion (abbreviation: ACS-07)

This standard mainly comprises division of duty control, authorizes and examine aspect contents such as control, sales control, gathering control.

This standard is provided with sales control, gathering control, return and allowance control, 4 process flow diagrams of bad credit control, to price control, credit control, sign a contract, audit is checked, is collected in advance in marketing audit, sale, receivablely examine, come and go check, collect money check, allowance is examined, allowance is examined, allowance is checked, bad credit is examined, check and write off and examine 14 CCPs.

1, allowance is examined (check and write off and examine)

1) constituent parts should be established and improve and sell and the professional mandate examination and approval system of gathering.The system content mainly comprises: sell with the professional approver of gathering and the power of examination and approval, sell and mode and program, approver's responsibility and relevant control measure, handler's scope of offical duty and job requirement are examined in the mandate of the business of collecting money.

Whether 07-001 sets up is sold and the professional internal control risk of gathering;

Whether mandate examining carried out clearly regulation in 07-002 sale and the professional internal control risk of gathering;

2, price control

1) accounting body participates in the establishment merchandise sales catalog of prices, and the merchandise sales catalog of prices is answered regular update and ratified subject to decision-making body.Great sales contract price movement exceeds extent of competence, should ratify through decision-making body.

Whether 07-003 accounting body the formulation (except the military products unit) of the unit's of participation merchandise sales catalog of prices;

3, credit control

1) sales department of unit should set up the credit management post of the duty of specially (holding concurrently), and the unit of civilian goods annual turnover above 100,000,000 yuan should set up full-time credit management post, and unit with good conditionsi can set up independently credit management department.

Whether 07-004 unit sets up the credit management post of the duty of specially (holding concurrently); The civilian goods annual turnover surpasses 100,000,000 unit, whether sets up full-time credit management hilllock;

Whether 07-005 accounting body participates and draw the credit policy of our unit;

07-006 whether participates in setting up client's credibility record or database reaches client's credit periodic evaluation;

4, sign a contract

1) selling operation should be signed sales contract by regulation, and accounting body should participate in the evaluation and the countersign of sales contract.

Whether the selling operation that 07-007 need sign a contract by regulation signs sales contract;

After the 07-008 sales contract was signed, whether accounting body kept a sales contract or can inquire about contract at any time and grasp gathering information;

Whether 07-009 makes respective identification to the sales contract that is finished;

5, marketing audit (sale is checked)

1) audit according to different classes of income requires to have carried out standard (service income is taken in, provided to model research and development program element income, general goods).

When 07-010 model research and development program element is confirmed income, with institute's clearing or check and write off, product delivery receitp, completion advice of settlement or whether costs and benefits content that detail list is filled out is complete, whether examination and approval procedures are complete; Whether relevant information conforms to;

When 07-011 model research and development program element is confirmed income, with the other unit clearing, whether product content that delivery receitp is filled out is complete, whether examination and approval procedures are complete; Whether the product delivery receitp conforms to the information of sales contract, invoice for sales;

During other commodity revenue recognitions beyond the 07-012 model research and development program element, whether the content of consignment note, outbound list and account for sales is complete, and whether examination and approval procedures are complete; Whether consignment note conforms to the information of outbound list, sales contract, invoice for sales;

When 07-013 provided service revenue recognition, whether service contract conformed to etc. with the information of invoice;

Whether the expenses of taxation that 07-014 is relevant with income calculate timely, accurate; Pay taxes and manage with the accounting hilllock whether work out tax return and timely payment of tax by the regulation of competent tax authority;

6, collect audit (receivable audit, gathering are checked) in advance

1) receive that when cost (deposit) was collected in sale (service) in advance, accounting body should in time notify sales department, and according to contract engagement to confirmation such as customer name, the amount of money after, by revenue control with adjust the hilllock and carry out accounting processing.

When 07-015 received advance receipt, whether bank's pay-in slip (or bill), treasury trade invoice (or receipt) conformed to the information of (service) contract of sale;

The 07-016 cost after account, revenue control with adjust the hilllock and whether in time notify sales department that relevant informations affirmations such as corresponding sale (service) contract of collect money item, the amount of money, client are in time carried out accounting processing after errorless;

7, contact is checked

1) end of each month, contact fund (Deposit received, accounts receivable, notes receivable etc.) should be checked with sales department by accounting body, as variant, in time ascertain the reason and handles.

Whether 07-017 accounting body is checked accounts receivable, Deposit received and sales department the end of each month; Check when difference occurring, whether find out reason of discrepancies and in time handling;

Whether 07-018 works out and settles accounts contact fund reference table more than 1 year and submit to sales department to specify the reason that fund is not in time settled accounts open accounts receivable, Deposit received more than 1 year;

Regularly whether 07-019 accounting body (annual at least) establishment accounts receivable, Deposit received aging analysis of accounts table;

Whether at least once carry out accounts receivable, Deposit received and client comprehensive reconciliation and carry out confirmation every half a year in 07-020 accounting body;

Whether regularly 07-021 accounting body (annual at least) works out accounts receivable, Deposit received confirmation summary sheet as a result; To letter in reply be not inconsistent with not the letter in reply, whether ascertain the reason, in time handle;

8, allowance audit (allowance is checked)

1) accounting body is submitted in sales department's invoice for sales that sales return (allowance) application form, client are return, The Scarlet Letter outbound single (product delivery receitp) that storage department fills and presents to, by revenue control with adjust the hilllock audit and carry out accounting processing after errorless.

Whether 07-022 accounting body participates in the negotiation of allowance, discount;

9, bad credit audit

1) unit should formulate bad credit in conjunction with the own service characteristics and prepare to count the policy of putting forward according to the accounting policy of group company.

2) this standard pin is provided with following 6 authentications examination point to above content:

The bad credit preparation meter of 07-023 unit is put forward policy and whether is met relevant regulations; Whether report institute to examine; Change like policy, whether go through all the procedures of approval by regulation;

Whether the foundation that 07-024 unit's meter is proposed the bad credit preparation is abundant, whether fulfils examination and approval procedures by regulation;

07-025 unit has counted whether put forward the foundation that bad credit prepares to go back to abundant, whether fulfils examination and approval procedures by regulation;

Whether 07-026 unit has counted the foundation that the bad credit put forward prepares to check and write off abundant, and whether bad debts write-off fulfils examination and approval procedures by regulation;

Whether the bad credit that 07-027 has checked and write off carries out close a case memory management and continue the recourse credits of account;

Whether 07-028 regains again the bad credit of having checked and write off, in time keep accounts; Bank's pay-in slip, physical assets are worth testimonial material and whether, information whether complete about the data such as cause description regained again behind the bad debts write-off conforms to.

(8) investments abroad control criterion (is called for short: ACS-08)

This standard mainly comprises division of duty control, authorize and examine control, investment decision control, investment and carry out aspect contents such as control, gain on investments control, investment depreciation and disposal control.

This standard is provided with institute rights and interests class investment decision control, the rights and interests class investment decision control of institute of factory, investment and carries out control, the control of investment depreciation, 5 process flow diagrams of investment processing controls, to decision-making examine, pre-verification, contract signing, launch assets, gain on investments, investment check, invest check, depreciation is examined, depreciation examine, depreciation is checked, act of disposition is examined, dispose price examining, dispose audit, 14 CCPs are checked in disposal.

1, (depreciation is examined, act of disposition is examined, dispose price examining) examined in decision-making

1) institute and three grades of units should establish and improve the professional mandate examination and approval system of investments abroad.The system content mainly comprises: the professional approver of investments abroad examines mode and program, approver's responsibility and relevant control measure, handler's scope of offical duty and job requirement with the power of examination and approval, the professional mandate of investments abroad.

Whether 08-001 sets up the professional internal control risk of investments abroad;

Whether mandate examining carried out clearly regulation in the professional internal control risk of 08-002 investments abroad;

2, pre-verification

1) accounting body should play an active part in the pre-verification of rights and interests class investment, to the crucial financial index of rights and interests class investment, as: cash flow, investment risk, intended investment income etc. propose professional comment.In case of necessity, accounting body should participate in enterprise's valuation authentication and Field Research work.

Whether 08-003 accounting body participates in the investment demonstration in earlier stage of rights and interests class investment, and whether the crucial financial index of investing is proposed professional comment;

Various economic target analyses when whether 08-004 accounting body participates in the investment of finance class and the demonstration of investment decision

3, contract signing

1) accounting body should participate in the signing of investments abroad agreement, and professional comment is examined and proposed to contents such as investment time, the amount of money, ways of investment in the agreement.

08-005 accounting body whether investments abroad contract or agreement signing, professional comment is proposed;

Whether the 08-006 investment has fulfiled corresponding examination and approval procedures by regulation, and by regulation signature investment control or agreement;

4, launch assets (investment is checked)

1) management of investment department fills and presents the payment request slip; After fulfiling corresponding examination and approval procedures by established procedure; The data such as the resolution of request slip, decision-making body, superior unit reply file, investment agreement, asset examination report of will paying are submitted accounting body to, by management of investment with adjust the hilllock audit and carry out accounting processing after errorless.

2) be provided with following 4 authentications examination point to above content:

When 08-007 invests with cash base, whether fulfil corresponding examination and approval procedures by regulation; The payment request slip is resolved with decision-making body, the superior unit investment gives an written reply whether important informations such as ways of investment, the amount of money conform in file, asset examination report, investment control or the agreement;

When 08-008 invests with non-monetary assets, whether assess and fulfil corresponding examination and approval procedures, launch assets detail list, investment control or agreement, whether assessment report conforms to important informations such as reception proof, asset examination report, reply files by regulation; Whether what relate to change of title in time handles the property right transfer procedures by regulation;

When 08-009 changes to investment with receivable credits; Whether assess by regulation and fulfil corresponding examination and approval procedures, whether important informations such as listed amount of obligation, the equity amount of money, shareholding ratio conform in debt-for-equity swap contract or agreement and the data such as superior unit reply file, investment certificate, assessment report;

Whether type investment of 08-010 finance has fulfiled corresponding examination and approval procedures by established procedure; Delivery order is resolved with decision-making body, the superior unit investment gives an written reply whether important informations such as the listed investment type of file, quantity, the amount of money conform to etc.;

5, launch income (investment is checked)

1) distinguishes different accounting modes and confirm gain on investments.

Cost-or-market method: when declaration distributes cash dividend; Management of investment department should in time obtain the dividend distribution scheme by the stockholders' meeting approval; Establishment dividend receivable account distribution memorandum; Submit data such as dividend receivable account distribution memorandum, dividend distribution scheme to accounting body, by management of investment with adjust the hilllock audit and carry out accounting processing after errorless.

Equity method: the year end; Management of investment with adjust data such as the financial statement that should audit already according to the invested unit that management of investment department provides on the hilllock or Audit Report; Calculate gain on investments according to the share that should enjoy invested unit's rights and interests; Establishment gain on investments reckoner, and carry out accounting processing after examining affirmation by the leading member of the accounting body.

When 08-011 invested unit declaration distributed cash dividend, whether accounting body according to dividend distribution programming dividend receivable account distribution memorandum, and accurately carried out accounting processing;

When 08-012 received the cash dividend of invested unit, whether accounting body in time carried out accounting processing, and whether bank's pay-in slip conforms to the relevant information of dividend distribution scheme;

The equity investment that 08-013 adjusts with equity method; Whether accounting body obtains accounting statement or the Audit Report of invested unit through audit; And carry out accounting processing, whether whether the gain on investments reckoner conform to the information of accounting statement or Audit Report through leading member of the accounting body's audit;

Stock dividend is assigned in the investment that 08-014 adjusts with equity method, management of investment with adjust the hilllock book number of shares that whether upgrades in time, carry out memorandum entry;

When income was confirmed in type investment of 08-015 finance, whether bank's pay-in slip and transaction record or delivery order, dividend were sent and are announced the amount of money at present and conform to;

6, investment is checked

1) year end; Accounting body should check the original capital cost of rights and interests class investment, the items such as income, accumulated earnings and rights and interests certificate thereof that the current period realizes with management of investment department; Check when difference occurring; Management of investment department reply reason of discrepancies is analyzed, and ascertains the reason and obtains relevant original document, in time submits to accounting body to carry out accounting processing.

Whether 08-016 accounting body invests in the rights and interests class for management of investment department in annual end is checked; Check when difference occurring, whether ascertain the reason and in time handle;

Whether 08-017 accounting body checks investment project and dispatches confirmation request with invested unit or trust Custodian in annual end;

Whether 08-018 accounting body analyzes the confirmation result, and letter in reply is not inconsistent or whether the ascertaining the reason and in time handle of letter in reply;

7, depreciation audit (depreciation is checked)

1) year end; Management of investment department should together with accounting body collect investment occur loss invested unit related data and analyze, make professional judgement and estimation, engage intermediary to carry out the depreciation assessment in case of necessity; Fill and present investments abroad depreciation application form by management of investment department; Propose the application of rights and interests class investment depreciation, submit accounting body to after fulfiling corresponding examination and approval procedures by established procedure, by management of investment with adjust the hilllock audit and carry out accounting processing after errorless.

Whether the foundation that 08-019 unit's meter is proposed the preparation of Long-term Share Investment depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether 08-020 unit has counted the foundation that the Long-term Share Investment depreciation put forward prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

8, dispose audit (disposal is checked)

1) audit of the audit when disposing investments abroad in a different manner requires to carry out clear and definite standard.

During the adjustment of 08-021 invested unit equity,, whether in time handle the change of title formality as handling change of title;

When the 08-022 investment was regained, whether the application form examination and approval procedures are disposed in investments abroad complete; Whether obtain decision-making body's resolution and superior unit reply file; Whether the receipt, bank's pay-in slip of regaining physical assets conforms to the information of invested unit stockholders' meeting resolution, liquidation report;

During the 08-023 investment grants, whether the application form examination and approval procedures are disposed in investments abroad complete; Whether obtain decision-making body's resolution and superior unit reply file; Whether transfer price is ratified through decision-making body; Whether bank's pay-in slip conforms to the information of agreement of transfer, assessment report or Audit Report;

08-024 unit the investment of having checked and write off is cancelled except that invested unit in accordance with the law or liquidate, whether carried out account the close a case memory management and the safeguard rights and interests of adopting an effective measure.

(9) raise funds and guarantee control criterion (abbreviation: ACS-09)

This standard mainly comprises division of duty control, authorize examine control, raise funds, raise funds to carry out control with guarantee with the guarantee Decision Control, the reimbursemen of raising funds controls, assures aspect contents such as releasing control.

10 CCPs such as this standard plan of establishment establishment, scheme are examined, contract signing, fund obtain, voucher is checked, interest (dividend) payment, guarantee assessment, guarantee are examined, contract signing, compensatory debt, guarantee releasing.

1, programming and examining

1) capital management is taken all factors into consideration each business department's use of funds demand with the accounting hilllock, drafts financing arrangement according to country about rules, policy and unit fund raising budgetary request, selects the fund raising object.

When 09-001 unit raises funds, whether work out detailed financing arrangement by regulation; Whether financing arrangement is examined through leading member of the accounting body's audit, decision-making body of unit;

Whether the 09-002 financing arrangement is reported institute to examine by regulation or is put on record;

2, contract signing

1) financing arrangement obtains after approval, and accounting body should implement granting agency according to scheme and relevant regulations program, signs the fund raising contract.

The 09-003 financing arrangement is after approval, and whether accounting body implements granting agency by scheme, and signs the fund raising contract together with legal department or expert; Whether the fund raising contract official signature after general accountant's audit, decision-making body of unit examine;

Complete clerking is carried out and carried out to the change of 09-004 fund raising contract whether according to former mandate examination and approval procedures.

3, fund obtains

1) fund to obtaining through funding modalities such as entrusted loan, floating stocks and bonds is being given standard aspect standard operation and the accounting processing.

Whether 09-005 in time notifies capital management and accounting hilllock to carry out accounting processing after receiving and paying out bank's pay-in slip of obtaining fund raised in the hilllock;

Whether 09-006 unit rationally uses fund according to the financing arrangement predetermined use.

4, interest (dividend) payment

1) examines the aspect from calculating and paying of interest (dividend) and give standard.

The 09-007 capital management with adjust the hilllock and whether regularly calculate bond and loan interest, interest is calculated single and whether the dividend payment inventry is examined through the leading member of the accounting body and in time carried out accounting processing after errorless;

Whether whether 09-008 accounting body is accurate to the expensed and the capitalization accounting processing of interest, according to abundant;

Whether the 09-009 capital management works out the dividend payment inventry according to the stockholders' meeting resolution with the accounting hilllock, whether after the leading member of the accounting body examines, in time carries out accounting processing;

Whether 09-010 unit's enjoyment interest allowance is worked out the use of funds situation book of project loan and interest allowance and is reported by regulation; Whether unit enjoys interest allowance or meets the fund that state loan discount policy obtains and in time keep accounts, and whether accounting processing closes rule;

Whether the 09-011 capital management works out the application of refunding by the fund raising contract engagement in advance with the accounting hilllock, and examines back refund in time by relevant responsible official according to the power of examination and approval;

09-012 need delay to refund, and whether one month earlier handles relevant extension formality.

5, guarantee control

Full-range control has been carried out to guarantee business in aspects such as the signing of 1) collateral warranty application, guarantee assessment, guarantee agreement and contract, guarantee releasing.

2) be provided with following 16 authentications examination point to above content:

Whether 09-013 unit works out the guarantee budget;

Whether 09-014 unit examines the guarantee data and guarantee business is assessed;

Whether 09-015 unit externally tenders guarantee examines through decision-making body;

Whether 09-016 unit externally tenders guarantee obtains institute and examines; Whether there is the situation of externally not tendering guarantee or in a disguised form assuring by regulation;

Whether the amount that 09-017 unit tenders guarantee is up to specification;

When 09-018 unit tenders guarantee, whether sign contract of guaranty or agreement, whether sign the counter guarantee agreement with the application surety; Whether examination and approval procedures are complete; Whether surety gives in contract clearly amount of guarantee and time limit, and whether assuring mode is clear and definite and meet the requirements; Whether counter guarantee form and value etc. meet the requirements;

Whether 09-019 unit examines hypothecated assets and the right of pledging before signing contract of guaranty and counter guarantee contract; Whether there is document of title in kind that the special messenger provides counter guarantee side etc. to manage; Need handle mortgage and Registration of Pledge, whether in time handle registration to relevant unit or department according to the rules;

Whether 09-020 accounting body sets up the guarantee business account by regulation, and regularly the guarantee item is carried out statistical study;

Whether 09-021 unit sets up the guarantee reporting system, and will assure that the beginning of each month item should the disclosure situation be reported to accounting body of institute;

Whether 09-022 accounting body implements effective monitoring in the guarantee term of validity, and provides a report submission decision-making body that follows the tracks of at least every year; Whether there is not the item that possibly cause obligation under bond, if any, whether accounting body in time takes measures to dissolve the measure of risk, and with the explanation in following the tracks of report of relevant treatment suggestion;

When the 09-023 contract of guaranty expires,, whether in time report institute by the surety amount of the loan that pays back in full;

09-024 is not fully refunded by surety, before surety is received notice of a call book and is paid compensatory money, and the verification work of whether being correlated with; Assure whether compensatory fund application fulfils corresponding examination and approval procedures by established procedure; Whether the banker's payment voucher conforms to important informations such as the compensatory fund application of guarantee, the notice of a call book amount of money;

After the dation en palement of 09-025 surety finishes, whether to sent compensatory money advise for payments and compensatory associated documents by surety, simultaneously to being sent guarantee of performance imputed notice book by surety or counter guarantee unit; Whether weigh to implement recovery with the agreement for the repayment of money of being signed acquire full legal force by surety;

The situation of change of compensatory project is grasped in the whether timing analysis and report the risk of compensatory project of 09-026 surety;

Whether the fund of the compensatory recovery of 09-027 in time keeps accounts;

09-028 is for the compensatory fund through confirming in many ways to recover, and checks and writes off after whether fulfiling corresponding examination and approval procedures by established procedure; Whether the compensatory fund of checking and writing off is managed by the account system of depositing of closing a case.

(10) the cost control criterion (is called for short: ACS-10)

This standard mainly comprises division of duty control, authorizes and examine aspect contents such as control, prediction and budget control, accounting and supervision and control, A+E control.

This standard is provided with that forecasting of cost, target cost, the project budget, budget enforcement, accounting method, the audit of material expense, pricing, cost are carried down, analysis report, cost estimate 10 CCPs clear and definite control corresponding target and control measure.

1, cost prediction and budget control

1) unit should progressively set up and improve the preceding cost forecasting mechanism of operational decision making, clear and definite cost prediction flow process.Approve and initiate a project in model development (product) project verification, spationautics application industry and space flight service sector, when carrying out the evaluation of project feasibility studies or economic feasibility, accounting body should participate in the cost prediction work.

After the 10-001 model is approved and initiate a project, whether worked out the model project objective on request and become this programme; Whether product (or project) cost planning has fulfiled examination and approval procedures by regulation;

When 10-002 spationautics application industry and space flight service sector are approved and initiate a project, whether carry out cost prediction (economic feasibility), and form the cost prediction address;

Whether the annual cost expense budget of 10-003 establishment has fulfiled examination and approval procedures by regulation;

The 10-004 constituent parts annual cost expense budget whether strict execution is given an written reply, whether the cost project of excess budget has in time handled the budget adjustment formality; Whether examination and approval procedures have been fulfiled by regulation;

Whether 10-005 budget management hilllock is regularly analyzed budget enforcement on request.

2, cost is adjusted and supervision and control

1) is core with the CCP such as carry down of accounting method, the audit of material expense, pricing, cost, standard has been carried out in the accounting and the supervision of all kinds of costs.

2) be provided with following 34 authentications examination point to above content:

The selecting for use and change and whether fulfiled examination and approval procedures of 10-006 cost accounting method by regulation;

Whether 10-007 unit has relevant quota management way, and whether each item quota is rationally and obtain strict the execution;

10-008 adjusts relevant original document with cost and whether satisfies the accounting requirement;

Whether 10-009 has worked out information materials such as model underlying price, internal settlement price and settlement method;

Can whether 10-010 bullets, account title setting meet the requirements, satisfy quotation and needs such as collect;

Metering, examination, the neck whether 10-011 sets up the material goods and materials sent out, taken inventory and in the inside of product circulation management system;

Whether producing cost allocation criterion and cost of products computing method meet reality in the 10-012 unit cost expense system of verification, and obtain strict the execution;

Whether whether 10-013 cost of products computing method are consistent in each phase, report institute to put on record when change takes place, and in annual financial report, disclose;

Whether whether 10-014 producing cost allocation criterion is consistent in each phase, report institute to put on record when change takes place;

Whether 10-015 unit puies forward the research and development expense by required standard;

Whether 10-016 labour cost, calculating and distilling depreciation, overhead cost sharing between peculiar type product be up to specification, and (promptly according to relevant regulations, peculiar type product must not contributor's expenses of labour, calculating and distilling depreciation, overhead cost, must strictness put rules into practice.Should share and write off the fiscal subsidy incomes, between projects, share to scale);

When 10-017 sends material, whether clearly use department, project name; Whether pricing method is appropriate; Whether accounting processing is accurate;

Whether 10-018 fuel and expenditure on power distribute according to rationally and always carrying out, and whether accounting processing is accurate;

Whether the 10-019 labour cost distributes according to rationally and always carrying out, and whether accounting processing is accurate;

Whether 10-020 has carried supplementary wages such as trade union fund, Personnel education by regulation; Whether social insurance, common reserve fund and individual income tax meter button be correct; Whether accounting processing is accurate;

Whether the 10-021 design charges collects by project, and whether accounting processing is accurate;

Whether 10-022 external coordination business has all signed contract by regulation;

During the accounting processing of the outside cooperation of 10-023 part, whether obtain storage bill or delivery receitp;

During the accounting processing of 10-024 external coordination problem, whether obtain receipt or both sides' confirmation form;

Whether when the 10-025 special use takes accounting processing, it is accurate to classify, and whether accounting processing is appropriate;

Whether 10-026 self-control special tooling, instrument and equipment etc. are adjusted as the self-control product, and treat as inventory management;

Whether whether the clear and definite project that belongs to takes place in the 10-027 test fee, through the project leader who the is belonged to affirmation of signing;

Whether 10-028 equipment arrival is checked and accepted through related service department, and in time whether fixed capital management department the registering apparatus account;

Whether monthly full-amount meter is carried expense for using fixed assets (or depreciation) to 10-029, and accurately is divided to relevant use department and project ownership;

10-030 be except that can directly counting the development cost of relevant cost project, and whether all the other development costs count the allocation criterion that scientific and technological business item and production and operation project adopt reasonable, and consistent the execution;

Whether the standard that 10-031 manufacturing expense, auxiliary cost of manufacture distribute is reasonable, and consistent the execution;

After the 10-032 production cost collected completion, whether the standard that the end of term distributes between finished product and unfinished products was reasonable, and consistent the execution, and whether the cost of goods manufactured of carrying down is accurate;

Whether the various semi-manufacture that are used to sell of 10-033 adjust the self-made semi-manufactured goods cost by the calculation requirement of cost of products, and manage as finished product;

The product warehouse-out whether 10-034 accounting body works out according to storage department writes down the cost of goods sold of carrying down, the quantity of carrying down of cost of goods sold, and whether the quantity of carrying down with income is consistent;

Whether 10-035 unit has formulated corresponding management method to administrative expenses, travel expenses, meeting expense, business entertainment, vehicle use etc., and put on record to superior unit;

Whether the reimbursement of 10-036 general expenses is up to specification, and whether accounting processing is accurate;

10-037 foreign currency project name day and each end of term, whether calculate the exchange differences of foreign currency business by selected exchange rate policy;

Whether 10-038 accounting body participates in the professional negotiation in early stage of cash discount, and whether the business that cash discount takes place has related protocol, and examines through the related personnel by regulation;

Whether 10-039 accounting body in time obtains interest note and carries out accounting processing, and whether interest amount conforms to relevant informations such as contracts.

3, cost A+E control

1) accounting body should be responsible for establishing and improve cost and analyze system; Organize regularly relevant department to carry out the cost analysis; Confirm the crucial performance assessment criteria of cost, cooperation relevant departments carry out the evaluation work of cost key index, and evaluation result is included in the relevant checking system.

Whether 10-040 accounting body regularly carries out cost cost analysis and regular reporting;

Whether 10-041 unit works out cost examination and rewards and punishments scheme, and whether scheme is through examining; Whether accounting body participates and draw, revised edition unit cost expense evaluation system;

After ending in 10-042 year, whether accounting body cooperates relevant departments to carry out the evaluation work of cost key index.

(11) intangible asset control criterion (is called for short: ACS-11)

This standard mainly comprises division of duty control, authorizes and examine control, budget and obtain control, use and save from damage aspect contents such as control, depreciation and disposal control.

This standard is provided with that project verification control, outsourcing are examined, signed a contract, outsourcing audit, outsourcing are checked, research and development are examined voluntarily, cost clearing, research and development audit voluntarily, research and development are checked voluntarily, depreciation is examined, depreciation examine, depreciation is checked, act of disposition is examined, dispose price examining, dispose audit, 16 CCPs are checked in disposal.

1, intangible asset budget control

1) to buying great intangible asset outsourcings such as right to use the land, patent right, accounting body should participate in the pre-verification of management of intangible assets department tissue, after management of intangible assets department has handled the project verification examination and approval procedures, includes budget management in.

2) above content is provided with following 3 authentications examination point:

The annual end of 11-001, whether accounting body obtains the succeeding year intangible asset budget of management of intangible assets department establishment;

Before the annual year-end final accounts of 11-002, whether the intangible asset budget enforcement is carried out Macro or mass analysis;

Whether the extra-budgetary intangible asset business of 11-003 handles the budget adjustment formality by regulation.

2, intangible asset outsourcing control

1) carries out the whole process standard from links such as please the purchasing control, sign a contract of intangible asset, payment.

2) be provided with following 8 authentications examination point to above content:

11-004 obtains business to great intangible asset, and whether accounting body has participated in the pre-verification of management of intangible assets department tissue;

Whether 11-005 accounting body obtains the fund using plan that the every quarterly report of management of intangible assets department send;

Whether 11-006 accounting body participates in the intangible asset outsourcing contract review of management of intangible assets department, legal department's tissue;

Whether 11-007 accounting body keeps a contract;

Whether 11-008 makes respective identification to the intangible asset outsourcing contract that is finished of accounting body's keeping;

Whether the 11-009 management of intangible assets registers the detailed account of intangible asset with the accounting hilllock;

Whether whether obtain the intangible asset receipt when 11-010 intangible asset keeps accounts, it is complete to sign;

Whether 11-011 payment payment in advance or when cashing on delivery money, payment request slip and intangible asset receipt, contract, intangible asset are obtained application form, banker's payment voucher, invoice relevant information and are conformed to.

3, intangible asset is researched and developed control voluntarily

1) carries out the whole process standard from the links such as expenditure, the project acceptance inspection of approving and initiate a project, research and develop of intangible asset.

The intangible asset that 11-012 researches and develops voluntarily, whether accounting body accurately carries out accounting processing to conceptual phase with the relevant expenditure of development phase;

When the intangible asset that 11-013 researches and develops voluntarily goes through the procedure of transfer, whether fulfil examination and approval procedures by regulation, whether intangible asset is transferred detail list and intangible asset and is obtained application form, project and give an written reply information such as file, project cost advice of settlement and check and conform to;

Whether the intangible asset that 11-014 researches and develops voluntarily can apply for obtaining the ownership proof, transfer at intangible asset and in time handle relevant ownership after using and prove.

4, intangible asset depreciation control

1) for uncertain intangible asset in serviceable life, no matter whether there is the depreciation sign, should carry out the depreciation test at least in annual end.For the intangible asset of confirming serviceable life, annual end, management of intangible assets department combines current market situation and intangible asset situation; Intangible is analyzed; The intangible asset that depreciation possibly take place is proposed the depreciation application, intangible asset depreciation situation is identified and presented one's view by engineering department's (can engage in case of necessity, the professional institution of qualification); After accounting body's audit countersign, fulfil corresponding examination and approval procedures by established procedure.

There is the depreciation sign in the intangible asset that 11-015 unit confirmed serviceable life in the balance sheet date, whether in time carries out the depreciation test; Unit whether annual to serviceable life uncertain intangible asset carry out the depreciation test;

Whether the foundation that 11-016 unit's meter is proposed the preparation of intangible asset depreciation is abundant, whether fulfils examination and approval procedures by regulation; Whether the individual event intangible asset depreciation amount of money is sent up to the higher level for approval more than 100,000 yuan (containing) step by step;

11-017 unit has counted whether put forward the foundation that the intangible asset depreciation prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation.

5, intangible asset is disposed control

1) variety of way of intangible asset being disposed (comprise sell or transfer the possession of, scrap, invest produce, externally donate, non-monetary asset exchanges, debt recombination produces, allots and produce) the flow process of examining and dispose carried out standard.

Whether the disposal of 11-018 intangible asset is examined through decision-making body of unit; When scrapping, whether sends up to the higher level for approval step by step intangible asset;

When the great intangible asset of 11-019 is disposed, whether engage the professional institution of qualification that the value of intangible asset is assessed;

When the 11-020 intangible asset was scrapped, the intangible asset whether acquisition of technology department provides was scrapped expert opinion;

When 11-021 sale or transfer intangible asset, whether fulfil examination and approval procedures by regulation, whether in time carry out accounting processing, whether intangible asset is disposed application form and is conformed to reply file, invoice, assessment report, bank's pay-in slip relevant information; When relating to the change of ownership relation, whether handle the change of title formality;

When the 11-022 intangible asset is scrapped; Whether fulfil examination and approval procedures by regulation; Whether in time carry out accounting processing, whether bank's pay-in slip (or cash voucher) that intangible asset disposal application form, intangible asset are scrapped expert opinion, decision-making body's reply file, disposal consideration conforms to the invoice relevant information;

When 11-023 otherwise disposes intangible asset, whether fulfil examination and approval procedures by regulation, whether in time carry out accounting processing, whether intangible asset is disposed application form and is conformed to the information of relevant reply file, contract, assessment report, invoice; When relating to the change of ownership relation, whether handle the change of title formality;

Whether whether 11-024 accounting body participates in the formulation that intangible asset is disposed price, dispose income and in time keep accounts.

(12) Write-downs control criterion (is called for short: ACS-12)

This standard comprises that mainly division of duty is controlled, control is examined in mandate, division of duty is controlled, control is examined in mandate, the Write-downs test is controlled, the Write-downs affirmation is controlled, the depreciation preparation goes back to control, depreciation prepares to check and write off aspect contents such as control.

This standard is provided with depreciation test, depreciation and goes back to evidence, depreciation and check and write off evidence, depreciation audit, depreciation and examine 5 CCPs.

1, depreciation test

1) financial asset (comprise bill and account receivable, entrusted loan, hold to the investment that expires, can financial asset for sale etc.), assets such as stock, long-term assets have carried out standard from depreciation sign and judgement aspect.

12-001 is when existing objective evidence to show can financial asset for sale depreciation to have taken place, and whether unit is in time to carrying out the depreciation test by financial asset for sale;

There is the depreciation sign in the capital assets of 12-002 unit in the balance sheet date, whether in time it are carried out the depreciation test;

There is the depreciation sign in the construction work in progress of 12-003 unit in the balance sheet date, and whether unit in time carries out the depreciation test to it;

12-004 is when existing objective evidence to show can't to regain entrusted loan, and whether unit in time carries out the depreciation test to the entrusted loan item;

12-005 is when existing objective evidence to show can't to regain bill and account receivable, and whether unit in time carries out the depreciation test to bill and account receivable;

12-006 holds when expiring sum invested when existing objective evidence to show can't to regain, and whether unit in time carries out the depreciation test to holding to the sum invested that expires;

12-007 is when existing objective evidence to show that stock depreciation has taken place, and whether unit in time carries out the depreciation test to stock;

When there is the depreciation sign in the Long-term Share Investment of 12-008 unit in the balance sheet date, whether in time it is carried out the depreciation test;

There is the depreciation sign in the intangible asset that 12-009 unit confirmed serviceable life in the balance sheet date, whether in time carries out the depreciation test; Unit whether annual to serviceable life uncertain intangible asset carry out the depreciation test;

Whether carry out depreciation test to goodwill every year in 12-010 unit, and whether the foundation that meter is proposed the preparation of goodwill depreciation is abundant, whether fulfils examination and approval procedures by regulation.

2, depreciation goes back to evidence

1) to after confirming the depreciation loss with the financial asset of amortized cost metering; Showing if any objective evidence that this financial asset is worth recovers; And objectively relevant (improved like debtor's credit rating etc.) with the item of confirming this loss back generation; The depreciation loss of former affirmation should go back to, and counts the current profit and loss.

12-011 unit has counted whether put forward the foundation that bad credit prepares to go back to abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-012 unit has counted the foundation that the entrusted loan depreciation put forward prepares to go back to and check and write off abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-013 unit has counted the foundation that holding of putting forward to the investment depreciation that expires prepares to go back to and check and write off abundant, whether fulfils examination and approval procedures by regulation;

Whether what 12-014 unit's inventory write-down was prepared goes back to according to abundant, whether fulfils examination and approval procedures by regulation;

12-015 unit counted carry can be for sale the financial asset depreciation foundation preparing to go back to and check and write off whether abundant, whether fulfil examination and approval procedures by regulation, whether accounting processing accurate.

3, depreciation is checked and write off evidence

1) counted and put forward the assets that depreciation is prepared, when obtaining the conclusive documentary evidence that to confirm as loss on bad debt, carried out account and check and write off.

Whether 12-016 unit has counted the foundation that the bad credit put forward prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

Whether the bill and account receivable that 12-017 has checked and write off carries out the account memory management of closing a case, and continues the recourse credits; Whether the bill and account receivable for regaining again after checking and writing off in time keeps accounts;

12-018 unit the investment of having checked and write off is cancelled except that invested unit in accordance with the law or liquidate, whether carried out account the close a case memory management and the safeguard rights and interests of adopting an effective measure;

Whether 12-019 unit carries out the account memory management of closing a case to stock, the capital assets of having checked and write off, and material object whether handle by economical and effective, and whether the gained income in time keeps accounts in full amount;

Whether 12-020 unit has counted the foundation that the Long-term Share Investment depreciation put forward prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

12-021 unit has counted whether put forward the foundation that the intangible asset depreciation prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

12-022 unit has counted whether put forward the foundation that the Investment Real Estate depreciation prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-023 unit has counted the foundation that the capital assets depreciation put forward prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-024 unit has counted the foundation that the construction work in progress depreciation put forward prepares to check and write off abundant, whether fulfils examination and approval procedures by regulation.

4, depreciation is examined and is examined

1) in each link of Write-downs, the responsible person concerned fulfils audit and examination and approval procedures by the mandate examination and approval system of unit.

Whether 12-025 unit formulates clear and definite bad credit and prepares policy, whether meets the unit relevant regulations; When change takes place bad credit preparation policy, relevant examination and approval procedures whether have been fulfiled according to the rules;

Whether the foundation that 12-026 unit's meter is proposed the preparation of entrusted loan depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-027 unit's meter is put forward the foundation of holding to the investment depreciation preparation that expires abundant, whether fulfils examination and approval procedures by regulation;

12-028 unit's meter carry can be for sale the foundation prepared of financial asset depreciation whether abundant, whether fulfil examination and approval procedures by regulation;

Whether the foundation that 12-029 unit's meter is proposed the bad credit preparation is abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-030 unit's meter make a reduction foundation of preparing of goods of withdrawing deposit is abundant, whether fulfils examination and approval procedures by regulation;

Whether 12-031 unit has counted the make a reduction foundation preparing to check and write off of the goods of withdrawing deposit abundant, whether fulfils examination and approval procedures by regulation;

Whether the foundation that 12-032 unit's meter is proposed the preparation of Long-term Share Investment depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether the foundation that 12-033 unit's meter is proposed the preparation of capital assets depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether the foundation that 12-034 unit's meter is proposed the preparation of construction work in progress depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether the foundation that 12-035 unit's meter is proposed the preparation of intangible asset depreciation is abundant, whether fulfils examination and approval procedures by regulation;

Whether the foundation that 12-036 unit's meter is proposed the preparation of Investment Real Estate depreciation is abundant, whether fulfils examination and approval procedures by regulation.

(13) connected transaction (is called for short: ACS-13)

This standard mainly comprises division of duty control, authorize and examine control, affiliated party and define control, the control of connected transaction price, connected transaction and carry out aspect contents such as control, connected transaction report and disclosure control.

This standard is provided with the connected transaction control flow chart, to affiliated party define, crosslinked side price, transaction check, disclose 4 CCPs of control.

1, affiliated party defines:

1) unit should verify through investigation the background of trading object before trading activity takes place, and defines whether belong to affiliated party.

At the beginning of every year; Accounting body should be together with the define principle of relevant departments according to affiliated party's relation; In conjunction with over the years and our unit affiliated party's actual conditions of business contact are arranged, by general ledger form hilllock establishment affiliated party list, the submission general accountant affirmation of signing after the leading member of the accounting body examines.

Accounting body should set up the connected transaction service profile by business department according to affiliated party's list in time with each business department of name single cross of affiliated party.

2, be provided with following 3 authentications examination point to above content:

Whether 13-001 affiliated party defines up to specification, and whether general ledger form hilllock is worked out affiliated party's list and upgraded in time;

Whether 13-002 affiliated party list examines affirmation through leading member of the accounting body, general accountant;

Whether 13-003 accounting body in time will notify each business department through affiliated party's list that audit is confirmed.

2, crosslinked side's price

1) affiliated party price mainly comprises auxiliary products price, goods and materials price, the comprehensive charge collection pricing relevant with research and production etc.

Whether the price of 13-004 connected transaction meets relevant regulations;

Whether 13-005 accounting body participates in the formulation of connected transaction pricing scheme, and scheme is carried out after whether fulfiling examination and approval procedures by regulation.

3, transaction is checked

1) business department should be in time to the connected transaction that takes place and affiliated party check and set up the connected transaction service profile.

Accounting body should set up the connected transaction account, and reconciliation should be carried out with regard to connected transaction item and business department the end of each month in the audit hilllock, and every end of the season should be worked out the connected transaction statistical form, and business department should ascertain the reason according to reconciliation difference.

Accounting body at least once carries out reconciliation and works out affiliated party's reconciliation summary sheet as a result according to the reconciliation result with affiliated party every half a year.As find differences, submit to business department to ascertain the reason and in time handle by accounting body.

Whether 13-006 accounting body sets up the connected transaction account;

Whether whether 13-007 accounting body carries out reconciliation the end of each month and business department with regard to connected transaction and contact, checks when difference occurring, ascertain the reason and in time handle;

Whether 13-008 accounting body at least once carries out reconciliation with affiliated party with regard to the situation of intrabranch and age thereof, insider transaction, cash flow every half a year;

The 13-009 accounting body whether result that checks of basis and affiliated party carries out Macro or mass analysis, and whether difference appears in reconciliation, in time ascertain the reason and carry out accounting processing;

Whether the every end of the season general ledger of 13-010 form hilllock works out the connected transaction statistical form according to the reconciliation result by trading object, and examines affirmation through the leading member of the accounting body;

Whether the annual last accounting body of 13-011 will in time report through the connected transaction statistics that the leading member of the accounting body examines affirmation.

4, disclose control

1) the significant correlation transaction of examining through decision-making body should disclose in annual financial report.Accounting body should disclose according to the connected transaction item of having confirmed when drawing up financial report.With affiliated party connected transaction taking place, should in the financial report note, disclose character, type of transaction and element of transaction that this affiliated party concerns.

Whether 13-012 accounting body discloses according to the connected transaction item of having confirmed when drawing up financial report;

Whether the affiliated party's relevant information that discloses in the 13-013 financial report note is accurately complete.

(14) financial report establishment control criterion (is called for short: ACS-14)

This standard mainly comprises division of duty control, authorize and examine control, financial report and work out early-stage preparations, financial report establishment and audit, financial report and the aspect content such as report and submit and examine.

This standard is provided with to authorize and examines, reconciliation control, report establishment, report audit, report and submit 5 CCPs.

1, mandate is examined

1) arranging according to group company's finance final accounts work annual Dec can be spiritual, organizes subordinate's constituent parts related personnel to hold the meeting of annual financial report layout.

General ledger form hilllock should be arranged the requirement and the relevant regulations of meeting according to institute's annual financial report, proposes the annual financial report drawing up a plan, fulfils corresponding examination and approval procedures by established procedure.

General ledger form hilllock should be added up and include the amount that annual financial statement merges scope in, fulfil corresponding examination and approval procedures by established procedure after, send up to the higher level for approval step by step.

Whether 14-001 unit general ledger form hilllock arranges requirement and the relevant regulations of understanding according to annual financial report, proposes the annual financial report drawing up a plan and fulfils corresponding examination and approval procedures by established procedure;

Whether send up to the higher level for approval after adding up and including that annual financial statement merges the amount of scope in and fulfil corresponding examination and approval procedures by established procedure step by step on 14-002 general ledger form hilllock;

14-003 accounting body whether will the current year all great financial transactions gather, and fulfil examination and approval procedures by established procedure;

14-004 agency accounting policy, accounting are estimated selects for use and changes and whether fulfil corresponding examination and approval procedures by regulation.

2, reconciliation control

1) mainly comprise: the account card is checked, the account account is checked, accounts and properties are checked and contact fund and investments abroad are carried out reconciliation

The 14-005 annual closing a few days ago, whether accounting body carries out account card is checked, whether detailed account, journal account, all kinds of auxiliary account consistent with amount of money such as bookkeeping voucher, original certificates;

The 14-006 annual closing a few days ago, whether accounting body carries out the account account is checked, whether general ledger is checked with detailed account, journal account, all kinds of auxiliary account and is conformed to;

The 14-007 annual closing a few days ago, whether accounting body makes an inventory to cash, cash and cash in banks reconciliation find differences and whether carry out accounting processing;

The 14-008 annual closing a few days ago, whether accounting body carries out confirmation to the contact fund, to letter in reply not and whether letter in reply is not inconsistent in time ascertain the reason and carry out accounting processing;

The 14-009 annual closing a few days ago, whether accounting body makes an inventory to stock, engineering project, capital assets, to whether in time ascertaining the reason and carrying out accounting processing of inventory profit (losing) occurring;

The 14-010 annual closing a few days ago, whether accounting body carries out confirmation to investments abroad, to letter in reply not and whether letter in reply is not inconsistent in time ascertain the reason and carry out accounting processing.

3, report establishment

1) unit should be according to the financial statement format and content of state uniform accounting system regulation and group company and institute's requirement; Book of accounts record and other relevant documentation complete according to registration, confirmation are worked out financial statement, must not fail to report or accept or reject arbitrarily.

Need the item of explanation in foot-notes to financial statement and financial situation statement, to make true, complete, appropriate explanation in the unit reply financial statement.

Unit is terminating operation and settlement period, should check assets comprehensively and examine debt, and the regulation according to state uniform accounting system draws up financial report.

Public institution's financial statement should convert enterprise financial report to, changes according to the relevant directive document that State Assets Administration Committee issues.

Whether 14-011 accounting body is complete according to registration, the book of accounts record and the other relevant documentation of confirmation are worked out accounting statement, and whether the account table is checked consistent;

Whether 14-012 accounting body makes true, complete, clearly explanation to the item that needs explanation in the financial statement in foot-notes to financial statement, the special explanation of finance and financial situation statement;

The relevant directive document whether 14-013 public institution accounting statement issues according to State Assets Administration Committee converts enterprise accounting's form to;

The 14-014 capital construction project is adjusted the relevant directive document that whether issues according to State Assets Administration Committee that should include annual financial statement merging scope in and is carried out including in respectively after the form subject is changed the consolidated accounts of affiliated unit;

Whether 14-015 works out consolidated accounts with the merging scope of accounting body of institute reply;

Whether general ledger form hilllock works out the elimination entry draft according to intrabranch, insider transaction and cash flow reconciliation result during 14-016 establishment consolidated accounts; Fully offset; To the counteracting situation should as notes to financial statements pith report, need be elaborated to checking the reason that is not inconsistent;

When 14-017 unit is in non-going concern state, whether adopts other basis establishment accounting statements and disclose establishment basis and reason thereof;

Whether the classified information in the 14-018 financial report falls close or non-closeization processing according to the requirement of institute.

4, report audit

1) non-concerning security matters unit should be audited to annual financial report by the Certified Public Accountants Firm that superior unit is unified within the trust scope, and provides Audit Report.

Concerning security matters unit or do not implement the subsidiary company or the unit of external auditing should be audited to annual financial report by internal audit division, and provide Audit Report.

Whether 14-019 engages superior unit to unify Certified Public Accountants Firm within the trust scope according to the requirement of institute for non-concerning security matters unit and annual financial report is audited and provides Audit Report;

Whether 14-020 is audited to annual financial report by internal audit service for concerning security matters unit and provides Audit Report;

Whether the latest Audit Report type of 14-021 is the standard clean opinion.

5, report and submit

The financial report paper document of 1) externally reporting and submitting should be compiled and edit the page number successively, add and mount, bind into book form, stamp an offical seal.

Monthly, season financial report through Email is reported and submitted should be fulfiled corresponding examination and approval procedures by established procedure, and corresponding papery data can be sent after relevant responsible official's signature.

Accounting body should report and submit financial report in official hour, report and submit to be reported and submitted in the reference table in financial report by general ledger form hilllock after accomplishing and register, and transfers to accounting archives management hilllock filing management in the lump with financial report, Audit Report and related data etc.

When reporting and submitting annual financial report, together handing audit is reported and related data.

Whether the 14-022 financial report is reported and submitted at the appointed time and met is reported and submitted requirement;

When 14-023 externally reports and submits financial report, whether confirm through leading member of the accounting body's signature, general accountant, head of the unit's audit and stamped signature (signature); When reporting and submitting annual financial report, together whether handing audit report and related data and filing are taken care of;

14-024 is monthly, whether fulfil corresponding examination and approval procedures by regulation when the season financial report need be reported and submitted through Email, and whether corresponding papery data is signed through the responsible official and confirmed the filing keeping;

The 14-025 financial report is reported and submitted general ledger form hilllock, back whether in time to register general ledger and is reported and submitted reference table, and filing management.

(15) information announcing and analysis and Control standard (are called for short: ACS-15)

This standard mainly comprises division of duty control, authorize the mode of examining control, information announcing and content, the consulting and aspect contents such as the analysis of use, financial information and utilization of financial information.

This standard be provided with authorize examine, 7 CCPs such as data is fetched, information privacy, information updating, analytical approach, routine analyzer, feedback on performance.

1, the mandate of consulting of financial information inside is examined with data and is fetched

1) responsible officials at different levels of accounting body can consult the relevant financial information of presiding over the business, and other people consult and should fulfil corresponding examination and approval procedures by established procedure.The confidential financial information is consulted at least and should be examined by the leading member of the accounting body.Confidential financial information is consulted at least and should be examined by general accountant.

Accounting body's reply situation of consulting is carried out written registration and before the time of consulting of regulation finishes, is in time fetched related data, prevents the loss of financial information.

Whether 15-001 does not exist situation about borrowing except that other people to the responsible officials at different levels relevant with this financial information business;

Whether fulfil relevant examination and approval procedures during general financial information that the 15-002 internal institution is consulted internal level;

When consulting the confidential financial information, whether examines the 15-003 internal institution through the leading member of the accounting body;

When consulting confidential financial information, whether examines the 15-004 internal institution through general accountant;

2, the information privacy and the data that externally provide of financial information fetched

1) because of need of work really needs to other unit of institute or tissue financial information is provided, relevant posies such as general ledger form hilllock should apply in writing, and fill and present financial information request for utilization table, financial information externally are provided after fulfiling corresponding examination and approval procedures by established procedure.

The general financial information of internal level should be examined by the leading member of the accounting body at least; The financial information that confidential is above should be examined by general accountant at least; Relate to major project, priority project or core financial information, according to circumstances send up to the higher level for approval by general accountant.

Accounting body should carry out written registration and before finishing the service time of regulation, in time fetch related data, prevents the loss of financial information.

When 15-005 externally provides the general financial information of internal level, whether examine through the leading member of the accounting body;

When 15-006 externally provides the financial information more than the confidential, whether examine through general accountant;

Whether 15-007 externally provides when relating to major project, priority project or core financial information, according to circumstances send up to the higher level for approval through general accountant;

Whether when 15-008 externally provided financial information, whether the accountant taked relevant secrecy provision by regulation, handles and puts on record, and whether signs the confidentiality agreement book in case of necessity, before the time of consulting of regulation finishes, in time fetch.

3, financial information analysis and utilization

1) for to add analysis and the utilization of strong unit to financial information, bring into play the vital role of financial analysis in our unit's production and operation and management decision conscientiously, should set up the financial analysis system that is applicable to our unit.

Whether 15-009 sets up the financial analysis system of our unit;

Whether the 15-010 financial analysis carries out periodic analysis by regulation with the evaluation hilllock, and whether the analytical approach of employing is appropriate;

Whether 15-011 accounting body combines actual conditions that great finance and economics item is organized specific analysis;

Whether 15-012 periodic analysis report after relevant responsible official examines, reports at the appointed time.

(16) budget control standard (is called for short: ACS-16)

This standard mainly comprises division of duty control, authorizes aspect contents such as examining control, budget compilation control, budget reply control, budget enforcement control, budget adjustment control, budget analysis and examination.

This standard is provided with the budget control process flow diagram, altogether 4 CCPs such as budget compilation, budget enforcement, budget adjustment, budget analysis.

1, budget compilation

1) from aspects such as the foundation of budget compilation, content, method, programs budget compilation has been carried out standard respectively.

Whether the 16-001 operating budget is by each business department's tissue establishment; Whether the budget program of all departments in time reports after the department head examines signature;

Whether 16-002 accounting body fulfils the audit responsibility and forms clerking all departments' budget strictness;

Whether 16-003 accounting body in time works out financial budget, gathers operating budget and also reports on time;

Whether 16-004 budget program is examined through the budget management council; Whether examine through decision-making body;

Whether 16-005 sends up to the higher level for approval through the budget program that decision-making body examines step by step;

Whether 16-006 accounting body in time assigns the budget target through examining; Whether be subdivided into monthly yearly budget and quarterly budget by regulation, and with half a year, the third quater, annual as effectively control of Control Node enforcement.

2, budget enforcement

1) strict budget enforcement has basic demand, and the clear and definite flow process of budget enforcement has been set up omnibearing budget enforcement responsibility system.

Whether 16-007 unit sets up the budget enforcement early warning mechanism;

Whether 16-008 uses unified budget management software (tide) by regulation; When concrete business took place, whether accounting body examined control according to the budget target of assigning.

3, budget adjustment

1) gives standard from aspects such as the principle of budget adjustment, condition, program, authorities.

When 16-009 budget executive need adjust budget, whether fill in the budget adjustment application, and review through accounting body;

Whether 16-010 budget adjustment scheme is examined through the budget management council; Whether examine through decision-making body;

Whether 16-011 reports institute to examine through the budget adjustment scheme that decision-making body examines step by step;

Whether 16-012 accounting body in time assigns the budget adjustment index through examining;

4, budget analysis

1) data of this department's budget enforcement should fully be collected by budget executive, to budget enforcement per year, season is analyzed and report accounting body; Accounting body is according to the budget enforcement analysis of budget executive and combine other factors to carry out multianalysis, and should be per year, season estimating implementation status analysis report.

Whether 16-013 accounting body analyzes and forms analysis report at least quarterly to budget enforcement;

Whether 16-014 unit holds regularly the budget enforcement analysis meeting, problem that exists in the overall understanding budget enforcement and execution deviation;

Whether 16-015 accounting body obtains the analysis of causes, solution or the suggestion of each budget executive to the budget enforcement deviation.

(be called for short: ACS-17) the control criterion of subsidiary company (17)

This standard comprises that mainly division of duty is controlled, mandate is examined control, tissue and personnel's control, budget and professional control, final accounts and report and controlled, increases aspect contents such as holding and dispose control.

This standard is provided with personnel's control, budget and professional control, accounting control, final accounts and report control, increases 4 CCPs such as holding and dispose control.

1, personnel's control

1) accounting body of parent company should participate in subsidiary company and appoints the director, selects for a post manager, appoints personnel's such as general accountant the performance appraisal and the foundation of emolument incentive system, and assists management of investment department regularly the management state of subsidiary company, capital operation benefit, operator's achievement etc. to be carried out qualitative and quantitative examination analysis.

Whether accounting body of 17-001 parent company participates in the selected of the general accountant of subsidiary company (leading member of the accounting body);

Whether accounting body of 17-002 parent company participates in the foundation to performance appraisal of appointing personnel and emolument incentive system;

Whether accounting body of 17-003 parent company organizes subsidiary company is carried out Financial Performance Evaluation the year end.

2, budget and professional control

1) parent company's management of investment department should appraise and decide the yearly budget scheme that subsidiary company reports together with accounting body, and declaration form bit decisions mechanism or report superior unit examining.

Accounting body of parent company should be regularly gathers, analyzes budget and each professional profit norm implementation status of subsidiary company, and forms analysis report.

Relevant risk management of subsidiary company and internal control strategy should be coordinated according to the specific (special) requirements of subsidiary company's service feature and location relevant laws rules by parent company, supervise subsidiary company to establish and improve the internal control risk of our unit.Parent company exercises stockholder's right to the business control of share controlled branch company through shareholder's representative of Pai Ren share controlled branch company of parent company and is achieved in shareholders' meeting.

Whether the annual last accounting body of 17-004 assists management of investment department to confirm the rate of return on investment of subsidiary company, and assigns subsidiary company's professional profit norm, professional operating plan next year;

17-005 parent company whether antithetical phrase company management target, development plan and comprehensive budget examines;

Whether regular budget and each professional profit norm implementation status to subsidiary company gathers, analyzes in 17-006 accounting body;

Whether 17-007 accounting body requires subordinate subsidiary company in appointed bank of group company scope, to open an account and reports the higher level to examine or put on record;

Whether 17-008 parent company examines subsidiary company's significant investment and financial activity;

The whether antithetical phrase corporate external guarantee of 17-009 parent company, guarantor's business is examined mutually;

Whether 17-010 parent company examines the purchasing of the great capital assets of subsidiary company, assets purchase, sale and disposal business; The whether participative decision making of accounting body of parent company;

Whether 17-011 parent company examines by regulation antithetical phrase corporate external donations business; The whether participative decision making of accounting body of parent company.

Whether 17-012 parent company examines economic contracts such as the great buying of subsidiary company, engineerings;

Whether 17-013 accounting body assists management of investment department audit subsidiary company's profit distribution scheme and plans for making up losses and provides suggestion;

Whether 17-014 parent company examines other great business or item of subsidiary company.

3, final accounts and report control

1) financial statement of subsidiary company's establishment, financial analysis report and all kinds of managerial report should in time report by regulation, and it examines the reply of accounting body of parent company, analyzes.

Accounting body of parent company should supervise and guide subsidiary company according to institute's annual accounts job requirement, organizes annual accounts.

Whether regularly 17-015 accounting body (half a year once at least) gathers, analyzes the internal finance report of affiliated subsidiary company;

Whether 17-016 appoints the general accountant (leading member of the accounting body) of subsidiary company regularly to assets operation of reported subsidiary company and financial position;

Whether 17-017 accounting body regularly obtains the accounting statement or the Audit Report of subsidiary company in the range of amalgamation, and it is carried out necessary audit;

Whether whether 17-018 accounting body is regularly checked the insider transaction and the contact of subsidiary company in the range of amalgamation, collect the year end, put in order to merge to offset basic item and data, and accurately establishment merges offset entry.

4, increase and hold and dispose control

1) increase and hold subsidiary company's equity and should go through all the procedures of approval according to group company, institute's relevant regulations, relate to public institution and utilize the state-owned assets investments abroad, difference individual event or be worth the difference of (book initial value) in batches reports the Ministry of Finance to examine step by step or puts on record by relevant regulations.Dispose control mainly comprise reduce subsidiary company's equity, subsidiary company cancels.

Whether 17-019 increases when holding or reducing subsidiary company's equity, by regulation subsidiary company is audited, assesses; Whether fulfil relevant examination and approval procedures;

Whether 17-020 accounting body in time carries out accounting processing according to increasing the suggestions made after examination of holding or reduce subsidiary company's equity; Whether relevant informations such as subsidiary company's equity change application form, decision-making body's resolution, superior unit reply file, agreement of transfer, Audit Report or assessment report conform to;

When 17-021 subsidiary company need cancel because of reasons such as going bankrupt, nullify, revoke, whether accounting body participated in clearance; Whether fulfil relevant examination and approval procedures by regulation;

Whether 17-022 accounting body in time carries out accounting processing according to the suggestions made after examination of cancelling subsidiary company; Subsidiary company cancel the resolution of application form, decision-making body, superior unit reply file with bankruptcy, the documentary evidence relevant information such as nullify, revoke and whether conform to;

Whether 17-023 cancels the assets of regaining after the subsidiary company and in time keeps accounts;

17-024 subsidiary company increases holds, reduces, cancels in the process, relates to change of title, whether handles state-owned property right change formality by established procedure.

(18) merge with discrete control criterion and (are called for short: ACS-18)

This standard comprises that mainly division of duty is controlled, control is examined in mandate, non-same control merges aspect contents such as merging control, discrete control under control, the same control down.

This standard is provided with and merges control, same control 2 CCPs such as merging and discrete control down under the same control.

1, non-same control merges control down

1) from propose mergence intent, work out project proposal, organize scrupulous sex investigation, sign agreement on merging, eight aspect such as tissue is taken inventory of property and made an accounting of funds, carry out accounting processing, handle change of title, information announcing and analysis control.

The merging that 18-001 passes through through preliminary audit survey is professional, whether merges target with quilt and signs confidentiality agreement;

Whether 18-002 mergence intent book is through leader's audits such as head of the unit, general accountants, and the signature audit opinion;

Whether the management of investment of 18-003 accounting body provides professional comment to the project proposal related content with accounting hilllock, the management of paying taxes with the accounting hilllock;

Whether 18-004 implements scrupulous sex investigation before merging item enforcement, and whether general accountant organizes the related personnel to the audit item by item of investigation record, and provides suggestion;

Whether relevant financial information examines through the leading member of the accounting body in the scrupulous sex investigation report of 18-005, and reports general accountant's authorization;

Before the 18-006 agreement on merging is signed, whether through accounting body's audit countersign;

Whether 18-007 selects the auditing bodies of specialty to be implemented complete audit to merging target by regulation;

Whether 18-008 selects assets assessment mechanism to be carried out assets assessment to merging target by regulation, and on request assessment result is put on record;

Whether 18-009 merges professional examination and approval procedures complete; Whether obtain relevant reply file; Whether accounting processing is accurate; Physical assets receipt, bank's pay-in slip and agreement on merging, Audit Report, assessment report, assets assessment put whether the table important information conforms on record etc.

Whether 18-010 accounting body is provided with merges professional memorandum book.

2, same control merges down and discrete control

1) from early stage decision-making, carry out accounting processing, gratuitously transfer three aspects such as control and control.

Whether 18-011 accounting body participates in the decision process in early stage that professional or discrete professional investigation in early stage, feasibility study and the project proposal of merging under the same control worked out, and professional comment is provided;

Whether 18-012 selects the auditing bodies of specialty to implement complete audit by regulation, and whether accounting body in time carries out accounting processing according to auditing result;

Whether the merging under the same control of 18-013 is complete with discrete professional examination and approval procedures; Whether obtain relevant reply file; Whether accounting processing is accurate; Whether physical assets receipt, bank's pay-in slip conform to etc. with agreement on merging, Audit Report important information;

Whether 18-014 accounting body in time handles the formalities such as change of title that completion merges, discrete business relates to;

In time whether 18-015 accounting body general ledger form hilllock establishment merging, discrete professional accounting process analysis report, and examines through the general accountant of unit;

Whether 18-016 accounting body in time will disclose in financial report through merging, the discrete business information of audit in the end of term that merges, the generation of discrete item is current;

The accounting data that whether 18-017 accounting body file administration hilllock is combined, discrete business forms is filed separately and is kept properly;

After the 18-018 state-owned property right gratuitously transferred the behavior approval, whether accounting body in time took inventory of property and made an accounting of funds, and accepts audit by regulation;

Whether 18-019 gratuitously transfers professional account adjustment accurate, and whether consistent with property right if gratuitously transferring the reply file;

Whether 18-020 accounting body in time handles the formalities such as change of title that the free business of transferring relates to;

Whether 18-021 accounting body in time will disclose in financial report through the relevant information of audit in gratuitously transferring professional the generation the current end of term.

(19) financial information system control criterion (is called for short: ACS-19)

This standard mainly comprises division of duty control, authorize aspect contents such as examining control, exploitation are controlled with change control, operation and maintenance control, hardware and software control, data and archives, concentrated and unification control.

This standard is provided with 9 CCPs such as scheme working-out, contract signing, system's construction, training on operation, authority setting, system maintenance, data input, data output, file administration.

1, exploitation and change control

When 1) developing financial information system, should set up the project management group that have information-based competent authorities and informationization technology department to participate in by accounting body.Project management group is responsible for system development is fully proved, and proposes development plan, examines through decision-making body of our unit.

After financial information system formally comes into operation, when needing to implement change, should divide following two kinds of situation to handle in conjunction with actual: interface, function etc. is optimized or small variations, can directly be implemented together with relevant departments by financial information management hilllock; Great change takes place in Technical Architecture, function etc., treats as secondary development, is filed an application by financial information management hilllock, after the leading member of the accounting body examines, reports general accountant to examine, carries out by the regulation of this standard.

During the exploitation of 19-001 financial information system, accounting body sets up the project management group that has information-based competent authorities and informationization technology department to participate in;

On the basis whether 19-002 project management group fully proves system development concrete development plan is proposed;

Whether the concrete development plan of 19-003 financial information system examines through the general accountant of our unit;

Whether 19-004 project management group signs a contract according to result's tissue of examining;

Whether 19-005 project management group formulates the plan of reaching the standard grade of detailed financial information system, when relating to the situation that new-old system switches whether in the clear and definite in the works emergency preplan of reaching the standard grade;

Whether 19-006 project management group accomplishes entire system test and user acceptance testing (UAT) at least before financial information system is reached the standard grade, and the clerking of establishment test result;

The 19-007 financial information system is formally launched, and whether fulfils examination and approval procedures by regulation;

After the 19-008 financial information system formally comes into operation, carry out after whether fulfiling corresponding formality like need changes by regulation.

2, operation and maintenance control

1) this part is from setting up preventive measure, guarantee financial information system continuous service, set up the concrete operations standard, financial information management hilllock should be obtained aspects such as Systems Operator's certificate of competency, strengthening system maintenance and carry out standard.

Whether 19-009 financial information management hilllock has accepted enough financial information system knowledge trainings, and obtains Systems Operator's certificate of competency;

Whether 19-010 financial information management hilllock works out financial information system operating personnel's number of the account and rights of using inventory, and after the leading member of the accounting body examines, is provided with;

Whether 19-011 operating personnel independently carry out system operation according to number of the account and the authority set;

When 19-012 number of the account and rights of using must changes, financial information management hilllock was reset after whether fulfiling examination and approval procedures by regulation;

Whether the financial information system of 19-013 concerning security matters unit does not carry out the internet operation; Non-concerning security matters unit relates to net operation, whether has taked the control measures of network security aspect;

Whether specify the special supervisor that safeguards during 19-014 system maintenance, avoid system maintenance personnel single-set operation;

Whether 19-015 maintainer carries out detail record to each maintenance, register system maintenance record table.

3, data and archives control

1) from the input of data, the processing of data, the aspects such as output of data data is controlled; To formed electronic accounting information in the financial information system implementation process, written accounting document, system testing outcome record, system maintenance record, hardware device abnormal conditions handle record, through the keeping of accounting filess such as the system development examined and change scheme, financial information system service contract with license and carry out standard.

Whether 19-016 accounting body works out the basic data standard according to the related request of country, group company and institute, carries out relevant settings such as account title;

After the accounting information initialization is carried out in the new fiscal year in 19-017 financial information management hilllock, whether carry out the data balancing inspection, whether the balance check result is transferred to leading member of the accounting body's audit;

The monthly closing entry date whether 19-018 general ledger form hilllock is provided with according to the rules monthly settles accounts;

Whether 19-019 general ledger form hilllock after the leading member of the accounting body examines affirmation, carries out the operation of sealing up for safekeeping of form to the form that generated in every month on software, form does not allow to make amendment again after sealing up for safekeeping;

The account book data backup is carried out immediately in 19-020 financial information management hilllock whether after checkout in every month, and in that next year the initial stage is carried out the backup of accounting information system year;

Whether 19-021 unit sets up financial information electronic data backup and filing system;

19-022 whether according to the requirement of filing system in time with filings in time such as electronic accounting information, system testing outcome record, system maintenance record, system development and the change scheme of printout, financial information system service contracts;

Whether 19-023 accounting body carries out level of confidentiality to all accounting information data is divided, and sets up the system of licensing of different classes of information data.

4, concentrated and unified control

1) superior unit is carried out financial information system and is concentrated and unified control, to realize that data centralization is deposited, the target of systematic unity management, guarantees financial information safety.

Whether 19-024 concentrates and uniform requirement use tide software financial information system according to institute;

Whether 19-025 in time upgrades new financial information system according to the uniform requirement of institute.

Two, each enterprises accounting control criterion is carried out authentication, the authentication that obtains each enterprises accounting control criterion divides A _i, A _iThe authentication branch of i enterprises accounting control criterion.Concrete authenticating step is following:

1, confirms the benchmark mark that p the authentication of j CCP of i the enterprises accounting control criterion of benchmark mark

expression of each authentication examination point examined according to the significance level of authentication examination point; J=1,2,3; P=1,2,3;, the benchmark mark sum total of all authentication examination points of an enterprises accounting control criterion is 100.

2, the enterprises accounting control criterion of setting up is carried out applicability and judge,, judge that then this enterprises accounting control criterion is suitable for if enterprises accounting control criterion is relevant with the management functions of authentication enterprise, otherwise, then be judged as inapplicable.

3, each the authentication examination point that is judged as suitable enterprises accounting control criterion being carried out applicability judges; The suitable benchmark mark

that obtains each authentication examination point wherein

or

authentication examination point applicability is meant whether the business that authentication examination point relates to takes place during by the authenticated unit authentication; If the benchmark mark takes place then to be suitable for is 0 promptly

if the benchmark mark of benchmark mark for this authentication examination, i.e.

take place then to be suitable for

4, to all are judged as the benchmark mark summation of suitable authentication examination point in i the enterprises accounting control criterion, obtain

5, will be judged as suitable authentication examination point and carry out the validity judgement, obtain the validity coefficient

that each is judged as suitable authentication examination point

The validity judgement is meant that suitable benchmark mark is judged as this authentication examines an authentication examination implementation effect of the benchmark mark of point to carry out testing evaluation; Examine the difference of the total sample number of point according to each authentication; Select enough authentication samples; Adopt appropriate authentication method to test; Obtain validity coefficient

sampling proportion and score foundation referring to table 1

Table 1

6, to being judged as suitable authentication examination point marking in

, obtain the authentication mark of all authentication that is fit to examination points

7, validity coefficient is multiplied each other with corresponding with it authentication mark

, obtain effective authentication mark

that each is judged as suitable authentication examination point

8, all judged as applicable certification examination scores points valid certification

summation

9, the authentication that utilizes formula (1) to obtain i enterprises accounting control criterion divides A _i,

A_{i} = \frac{Σ B_{i}^{'''} * 100}{Σ B_{0 i}^{'}} - - - (1) .

Three, utilize formula

Obtain the authentication total points A of enterprises accounting control criterion, wherein ε _iIt is the weight of i enterprises accounting control criterion.Weight is specifically set according to the actual conditions of our unit.

Four, if the authentication total points A that compares enterprises accounting control criterion is A>=A ₀, then the enterprise accounting controls up to standardly, effective authentication mark is rectified and improved less than the authentication of benchmark mark examination point, if A＜A ₀, then enterprise accounting's control is not up to standard, gets back to second after all authentication examination points are rectified and improved and goes on foot authentication again.A ₀Be the threshold value of setting in advance up to standard, generally be set between 85～90.

Below in conjunction with instantiation accounting control method of the present invention is described.

The authentication result that table 2 obtains for standard A CS-13,

Table 2

Table 3 is that the benchmark mark of 19 standards is set situation,

Table 3

Table 4 is 19 authentication results that standard utilizes table 2,3 to obtain,

Table 4

Threshold setting up to standard is 90 in the present embodiment, and according to the result of table 4, this unit authentication is not up to standard, requires this unit to rectify and improve according to the content of all authentication examination points, carries out authentication after the rectification once more.

The unspecified part of the present invention belongs to general knowledge as well known to those skilled in the art.

Claims

1. enterprises accounting control method is characterized in that realizing through following steps:

2.3, each authentication examination point that is judged as suitable enterprises accounting control criterion carried out applicability judge; The suitable benchmark mark

that obtains each authentication examination point wherein

or

take place then to be suitable for

that each is judged as suitable authentication examination point

2.6, step 2.3 is judged as the marking

in of suitable authentication examination point, obtain the authentication mark

of all authentications that are suitable for examinations

2.7, step 2.5 is obtained validity coefficient

obtain corresponding with it authentication mark

with step 2.6 and multiply each other, obtain effective authentication mark

that each is judged as suitable authentication examination point

summation

A_{i} = \frac{Σ B_{i}^{'''} * 100}{Σ B_{0 i}^{'}} - - - (1);

In the 3rd step, utilize formula

In the 4th step, if the authentication total points A of contrast enterprises accounting control criterion is A>=A ₀, then the enterprise accounting controls up to standardly, effective authentication mark is rectified and improved less than the authentication of benchmark mark examination point, if A＜A ₀, then enterprise accounting's control is not up to standard, and get back to second after all authentication examination points are rectified and improved and go on foot authentication again, wherein, A ₀It is the threshold value of setting in advance up to standard.

2. enterprises accounting control method according to claim 1; It is characterized in that: said step 2.5 validity judgement is meant that suitable benchmark mark is judged as this authentication examines an authentication examination implementation effect of the benchmark mark of point to carry out testing evaluation; Examine the difference of the total sample number of point according to each authentication; Select enough authentication samples; Adopt appropriate authentication method to test; Obtaining validity coefficient

sampling proportion sees table with the score foundation