第号组织架构Number firstorganizational structure.docx

第号组织架构Number firstorganizational structure.docx

《第号组织架构Number firstorganizational structure.docx》由会员分享，可在线阅读，更多相关《第号组织架构Number firstorganizational structure.docx（12页珍藏版）》请在冰豆网上搜索。

第号组织架构Numberfirstorganizationalstructure

第1号——组织架构（Numberfirst-organizationalstructure）

TheaccountingdepartmentoftheMinistryoffinanceorganizationontheenterpriseinternalcontrolguidelinesofArchitecture

"Theapplicationguidelinesforenterpriseinternalcontrol-firstorganization"pointedoutthattheorganizationisreferstotheenterpriseinaccordancewiththerelevantnationallawsandregulations,theshareholders（large）resolution,thearticlesofassociationoftheenterprise,combinedwiththeactual,cleartheboard,theboardofsupervisorsandinternallevelinstitutions,powersandresponsibilities,staffingarrangementsandtheworkingproceduresandrequirementsofthesystem.Amongthem,thecoreistoimprovethecorporategovernancestructure,managementsystemandoperationmechanism.Whyshoulddeveloporganizationalguidelines?

Whatarethemaincontentsoftheguidelines?

Whatdemandsmadeontheorganizationalstructuredesignandoperation?

Thispapercarriedouttheinterpretation.

Aframeworkguidepracticalandlong-termsignificance

Amodernenterprise,whetheritisinabuilding,restructuringortheexistenceofthestate,torealizethedevelopmentstrategy,mustestablishandimprovetheorganizationalstructureinthefirstplaceorpriorityamongpriorities.Otherwise,nothingelsematters.

First,establishandimprovetheorganizationalstructureofenterprisescanpromotetheestablishmentofmodernenterprisesystem.Howcananenterprisekeepsuccess?

Itdependsonthesystem.Thissystemisthemodernenterprisesystem.Itistoimprovetheenterpriselegalsystembasedonlimitedliabilitysystemastheguarantee,withenterprisesasthemainform,withclearpropertyrightsandresponsibilities,separatingthemanagementconditionofmodernenterprisesystem.Therefore,thecoreofthemodernenterprisesystemistheorganizationalstructureoftheproblem;or,theimplementationofamodernenterprisesystem,shouldhaveascientificandperfectorganizationalstructure.Itcanbesaidthattheestablishmentofamodernenterprisesystemmuststartfromtheorganizationalstructure.ThatenterprisesfromthedevelopedmarketeconomycountriesandChina'smodernenterprisepractice,corporategovernance,managementsystemandoperationmechanismistheeternaltheme.

Second,establishandimprovetheorganizationalstructurecaneffectivelypreventandresolveallfraudrisk.

Conspiracytofraudisdifficulttoavoidintheprocessofbusinessdevelopmentofa"cancer",itisalsooneofthedifficultiesfortheconstructionofinternalcontrol.OccurredinNovember2004shockedtheChinaAviationOil（Singapore）sharesoptionstradinglossesisatypicalcase.

Third,establishandimprovetheorganizationalstructuretostrengthentheconstructionofenterpriseinternalcontroltoprovideimportantsupport.Theorganizationalstructureisanintegralpartoftheinternalenvironmentoftheenterprise,istheenterprisetocarryoutariskassessmentandimplementationofcontrolactivities,promoteinformationcommunication,strengtheninternalsupervisionofinfrastructureandplatforms.Ascientificandefficientbalancingorganizationcanidentifyandanalyzetheriskoftheenterprisefromtoptobottom,andthentakecontrolmeasures,canpromotetheinformationbetweenthevariouslevelsoftheenterprise,corporateandexternalstakeholdersinatimelyandaccurate,smoothtransmission,canenhancethedailysupervisionandspecialsupervisionandefficiency.

Two,themaincontentontheorganizationalstructureoftheguidelines

Organizationstructuretosolveenterprisehowtocarryoutthedesignandoperationoftheorganizationstructure,thecoreishowtostrengthenriskmanagementandcontrolaspectsoftheorganizationalstructure.Themaincontentsoftheorganizationalstructureoftheguidelinesare:

necessityandbasisofformulatingguidelines,

Theorganizationalstructureoftheessence,intheprocessofdesignandoperationshouldbethemainconcernoftheriskandhowtodesignandoperationoftheorganizationstructure,dividedintothreechaptersaltogethereleven.

Aboutthenatureoforganizationalstructure,canbeunderstoodfromtwoaspectsofgovernancestructureandinternalmechanism.

Amongthem,thegovernancestructureoftheorganizationstructureofcorporategovernancelevel.Itisnecessaryforenterprisestobecometheorganizationfoundationoftheeconomicrelationsandlegalpersonsmayoccuroutsideofthemainbody,specificallyreferstotheenterpriseaccordingtotherelevantlawsandregulations,legalentitiesofdifferentlevelsanddifferentfunctionandrelatedcorporategovernancestructure,sothattheenterprisecanhavecertainrightsandobligationintheframeworkofthelaw.Inordertoprotectthebasicrightsandinterestsofthevariousstakeholders.Theinternalmechanismistheenterpriseinternalinstitutionalframework.

Itreferstotheenterpriseaccordingtothebusinessdevelopmentneeds,setdifferentlevelsofmanagementandcomposedoftheprofessionalmanagementteam,decision-making,plan,execution,supervisionandevaluationforthebusinessfunctionsexerciseofrightsandobligations,soastosmoothlyandachievetheenterprisedevelopmentstrategytoprovidesupportplatformfortheorganizationbusiness.Theenterpriseshall,accordingtothedevelopmentstrategyofbusinessneedsandcontrolrequirements,choosethesuitabletypeoftheinternalorganizationoftheenterprise.

Themainrisksondesignandoperationoftheorganizationstructure,organizationstructureisdescribedfromthegovernancestructureandinternalmechanismoftwoaspects.

（a）fromtheperspectiveofgovernancestructure,themainriskisthatthegovernancestructureofuseless,lackofscientificdecision-making,operationmechanismandexecution,mayleadtobusinessfailure,itisdifficulttoachievedevelopmentstrategy.Specificperformance:

first,thegeneralmeetingofshareholdersisstandardandeffectivelyheld,whethershareholderscanexercisetheirrightsthroughtheshareholders'meeting;two,enterpriseswiththecontrollingshareholderwhetherindependentinassets,finance,personnel,relatedtoenterprisesandthecontrollingshareholdertowhetherornottocarryoutequal,openandvoluntaryprinciple;thethreeistoisrelatedtocontrollingshareholdersaccordingtotheprovisionsoftimelyandcompletedisclosureofinformation;four,whethertheenterprisefortheinterestsofsmallshareholderstotakethenecessaryprotectivemeasures,sothatsmallandmedium-sizedshareholdersandlargeshareholderscanobtainthesameconditionstoattendthegeneralmeetingofshareholders,largeshareholdersandconsistentinformation,andtheexerciseofthecorrespondingrights;five.Theboardofdirectorsareindependentofmanagersandlargeshareholders,theboardofdirectorsofindependentdirectorshavetheappropriatenumberofexistandcaneffectivelyplayaroleintheauditcommitteeandInsix,theboardofdirectors;whetherthereisaclearcognitionabouttheirrightsandresponsibilities,andhaveenoughknowledge,experienceandtimetodiligent,honestandresponsibletoperformtheirduties;seven,whethertheboardofdirectorstoensurethatenterprisesestablishandimplementeffectiveinternalcontrolevaluation,theimplementationofthedevelopmentstrategyofenterprisesandapprovalmajordecisionsandregularinspection,beartheriskoftheestablishmentofaclearenterprisecanaccept,andsupervisethemanagersoftheeffectivenessofinternalcontrolsupervisionandevaluation;eight,whethertheboardofsupervisorstoensureitsindependence,theboardofsupervisorscanforcematchestherelatedfield;nine,theboardofsupervisorsistostandardizeandtheeffectiveoperationofthesupervisionofboardofdirectorsandmanagerstoperformtheirdutiesproperlyandcorrectdamagetheinterestsoftheenterprise;ten,

Themanageroftheexistenceofpowersupervisionandrestraintmechanismsnecessary.

（two）fromtheinternalorganizationlayer,themainriskisthat:

theinternalmechanismdesignisnotscientific,accrualallocationisunreasonable,mayleadtooverlappingorganizationsandfunctionsofthecrossormissing,buckpassing,lowefficiency.Specificperformance:

first,theorganizationwithintheenterprisetoconsiderwhetherthenatureofthebusiness,inaccordancewiththeappropriatecentralizedordecentralizedmanagement;two,whethertheenterpriseinternalorganizationsetting,tothevariousdepartmentsofthedutiesandpowers,organizationrunningprocedureshaveclearwritteninstructionsandregulations,theexistenceofthekeyfunctionsofthecrosstheabsenceorfunctionofthephenomenon;threeistheimplementationoftheorganization,whethertosupporttheorganizationwithintheenterprisedevelopmentstrategy,andmaketimelyadjustmentaccordingtothechangeoftheenvironment;four,thedesignandoperationoftheorganizationwithintheenterpriseisadaptingtherequirementofinformationcommunication,touploadtheinformationissuedandatalllevels,variousbusinessactivitiesbetweentransfer,toprovidetheinformationrequiredtoperformthedutiesforthestaff;five,whetherthekeyemployeeshaveaclearunderstandingoftheirresponsibilities,haveenoughEnoughcompetencetofulfillresponsibilities,whethertoestablishastaffrotationsystemofkeypositionsandcompulsoryvacationsystem;six,whethertheenterprisehasontheboardofdirectors,supervisorsandseniormanagementpersonnelandstaffoftheauthorityregulationsclear,whetherthereisaformalrecordofauthorization;sevenisthatwhethertheenterpriseproperlydescribedanddesc