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Strong independence makes it difficult to enjoy data, which reduces the work efficiency of employees, increases the management cost of the company, and makes the return on investment of information construction low. In view of this situation, Shuozhou Coal and Electricity Company proposed to build an information standard system, standardize the company's information construction process, and realize a new situation of system interconnection and data sharing. As the name implies, the informatization standard system is a set of standard systems formed by standardizing the process of enterprise informatization construction, that is, the construction, operation and management of information systems. To formulate the information standard system, we must first understand the current situation of the company's information construction. Shuozhou Coal and Electricity Company has established TV monitoring system, office automation system, personnel management system, sales system and dispatching system. Six safety and avoidance systems have been established in five mines under the company, as well as coal mining automation system, tunneling automation system, visualization platform and equipment spot inspection system. According to their functional characteristics, these systems can be divided into two categories: management information systems and production monitoring systems. Shuozhou Coal and Electricity Company established its own information standard system according to relevant requirements and guidelines.
1. Overall standard
The general standard consists of two secondary categories: terminology and standardization guide, aiming at unifying the technical vocabulary, terminology and main terms involved in Shuozhou coal and electricity informatization construction. Standardization guide includes standardization work guide, information standard system compilation guide and implementation rules.
2. Information resource standards
Information resource standards include two secondary categories: data element standards and information classification and coding standards.
Data element standards include general data element rules, trade data elements and e-government data element standards, as well as special data element standards related to the existing system of Shuozhou coal and electricity. Information classification and coding standards include information classification and coding standards unique to Shuozhou coal and electricity, as well as general standards related to administrative areas, measurement units, human resources, organizations and fixed assets.
3. Basic standards of information technology
The basic standards of information technology are composed of four secondary categories: network infrastructure standards, application support platform standards, software engineering standards and information security standards.
Network infrastructure standard is the technical basis of network construction, operation and maintenance, management and equipment production, which is formulated to ensure the interconnection of Shuozhou coal-electricity network infrastructure. The standard of application support platform is to provide support and services for the application of coal-fired power informatization in Shuozhou, and ensure the interconnection and enjoyment of various resources. Software engineering standards are standards about software documentation, software maintenance, software life cycle and software evaluation. Information security standard is the guarantee standard to ensure the security, confidentiality and availability of all systems and system data in Shuozhou coal-fired power plant, so as to realize the normal and safe operation of all systems in Shuozhou coal-fired power plant.
4. Application standards
Application standards include three secondary categories: production monitoring system specification, management information system specification and document exchange format.
The specification of production monitoring system is a report style, structural design and interface standard for realizing the interconnection of various subsystems of coal-fired power production monitoring in Shuozhou. Management information system specification is a report form style, structure design and interface standard for realizing the interconnection of various subsystems of Shuozhou coal and electricity management information. The file exchange format standard is a file format, file structure and interface standard for realizing the file exchange between the business subsystems of Shuozhou coal and electricity.
5. Information management standards
Information management standards include two secondary categories: system construction and operation and maintenance management standards and quality management standards.
Standards for system construction and operation and maintenance management are standards for system project establishment, approval, investigation, development, implementation, training, supervision and acceptance in order to standardize the process of system construction and operation and maintenance management. Quality management standards are quality-related standards, such as quality planning, quality management requirements, quality control and quality improvement, which are formulated to ensure the quality of Shuozhou coal-fired power information construction project. In order to make the informatization construction of Shuozhou coal-fired power plant proceed in the best order, it is necessary to implement the informatization standard system in the whole company and carry out the publicity, review and update of the informatization standard system.
1. Publicity of informatization standard system After the informatization standard system of Shuozhou coal and electricity is formulated, the informatization personnel of the company and its subordinate mines are organized to concentrate on learning, so that they can understand the concept and content of informatization standard system and the significance of building informatization standard system on the one hand, and master the specific implementation methods of implementing informatization standard system on the other.
Because Shuozhou coal-fired power plant and its subordinate mines have different systems, different suppliers, different use times and different use effects, different systems should adopt different implementation methods. For the system with extremely poor use effect, it can be abolished directly and re-developed by contacting new manufacturers; Upgrade a well-functioning system. Whether developing new systems or upgrading existing systems, it is necessary to follow Shuozhou coal and electricity informatization standard system. Realize the data sharing between business systems, and the interconnection between subordinate mines and Shuozhou coal-fired power and subordinate mines.
2. Overview of information standard system
Information technologies such as mobile terminals and cloud computing are changing with each passing day, and the original information standard system cannot meet the new market demand. Therefore, it is necessary to regularly check the implementation of Shuozhou coal-electricity informatization standard system and evaluate the application of informatization standard system. If it is found that a certain department or subordinate mine has not promoted the information standard system, it should be criticized, urged and guided; If it is found that the information standard system cannot be applied to the information system of a certain department or mine, the problem should be recorded in the review report.
3. Update the information standard system
Less work and investment, the vast majority of ownership and management rights are not separated, the property right structure is completely private, and the organizational structure is relatively simple. Micro and small enterprises are involved in various fields, such as technical services, assembly manufacturing, manual workshops, small-scale planting and aquaculture, as well as cottage industry, repair and replacement, book lending, hotel services, catering services, small dining tables, small commodity retail, moving, hourly workers, household cleaning and sanitation services, primary health care services, infant care and education services, education and training services for disabled children, old-age services, patient care and children. Because micro-enterprises involve all aspects of society, the development of micro-enterprises will have different degrees of impact on all aspects of China's economy.
Second, the internal control system
Definition of internal control: the internal control system is a dynamic mechanism in which all business departments or personnel of an enterprise influence and restrict each other in the course of operation. It is a variety of ways with control function, and it is the general name of measures and procedures used in the process of enterprise management. Internal control system is an efficient management system of enterprise internal management system. It is an important part of evaluating the centralized management level of enterprises. It can effectively ensure the safety and integrity of assets and fully realize the strategic business objectives and strategic development plans of enterprises. An effective internal control system can effectively restrain and supervise all functional departments and relevant staff of the enterprise, meet the requirements of the enterprise's own development, adapt to the survival of the economic market, and enable the enterprise to cope with the crisis with ease.
Third, the current internal control problems faced by small enterprises.
First of all, the internal control system of micro-enterprises is generally not comprehensive enough. On the whole, the internal control system of micro-enterprises does not cover all departments and personnel in the enterprise, nor does it involve all business departments and fields of the enterprise. Especially in the corresponding financial department, the accounting work of micro-enterprises is more chaotic. Because of inaccurate accounting, the asymmetry between accounting information and the real situation is very serious.
However, there are also some problems. On the one hand, the awareness of accounting control within enterprises has not been recognized. For example, the managers of some small enterprises in Heilongjiang province have a superficial understanding of internal accounting control, and always think that internal accounting control is a series of rigid and dogmatic financial documents and rules and regulations, which is not conducive to the development of enterprises and the flexible operation of enterprises. Some people think that it is not necessary to implement the internal control system of micro-enterprises, and they do not seriously implement the internal accounting control system, which leads to irregular rules and lax law enforcement. In the process of dealing with economic business, they are self-centered and only willing to transfer, making the internal accounting control system useless. The implementation of relevant systems is restricted. On the other hand, the internal accounting control system of micro-enterprises is not perfect. The main manifestations are as follows: First, the specific requirements of the state for the construction of internal accounting control system in enterprises are not clear, and the operability and availability of specific use are not strong. First, the contents and requirements of the relevant accounting internal control system are scattered and very serious, which neither reflects the integrity nor the importance of accounting functions.
The main reasons are:
First of all, the level of knowledge and skills of accountants needs to be improved. Due to the extensive reform and rapid development of economic constitution in recent years, the skill level and professional knowledge level of accountants are required to be developed and improved at the original level. At present, some enterprises have begun to use computerized accounting and other related information technology means to supervise and control all departments of enterprises through software and network, so accountants are required to master their own professional knowledge as well as the corresponding computer knowledge.
Secondly, the heads of micro-enterprises do not attach importance to the establishment of their own internal control system, nor do they take the lead in using relevant control systems. Or be strict with your own employees and don't point out many wrong practices such as your own behavior and mistakes. Under the social pressure of fierce competition, many micro enterprises pay more attention to business development and pursue higher economic goals, so they often ignore the internal construction of micro enterprises. Managers all hope to establish a more powerful management system and supervision system suitable for the current economic situation.
In addition, the relationship between development and management has not been properly handled. Some managers of small enterprises even think ridiculously that the control system of internal management mechanism not only can not create economic benefits, but also takes up manual preparation, which increases the success of management and increases the cost burden of small enterprises. Just because of their superficial views, micro-enterprises that lack management mechanism are more relaxed, which greatly limits the development of enterprises. Due to the lax internal control system, illegal practices often occur, and in some aspects, instead of reducing expenses, it has greatly increased expenses. Enterprises have always been at a disadvantage in the competition, and their ability to cope with major risks has declined.
Four, establish and improve the internal control system
To establish a complete control mechanism, it is necessary to control the contents of all procedures by means of budget control, physical control and system control. Let all links closely contact and restrict each other, so as to achieve the purpose of supervising and controlling the rationality of each part. In terms of internal accounting control system, measures should be taken to strengthen and improve the internal accounting control system of enterprises, establish the internal relationship of mutual management, mutual restriction and separation of business personnel involved in the whole process of economic and business matters, and require that the whole process of a business cannot be completed by one department or one person independently, but must be attended by other departments or personnel, and check and test the correctness of the work completed earlier to ensure its legality and rationality. It is also required to clarify the procedures involved in the work and business of relevant departments and the responsibilities and authority of relevant personnel, so that small enterprises can control risks, prevent fraud and correct system errors. All ministries and commissions are also required to strictly abide by the Accounting Law, Audit Law, Accounting Standards for Enterprises and other relevant laws and regulations, and strengthen the standardization of accounting work.
After the review, it is necessary to compare the inspection results with the expected results. If it is found that the inspection results are inconsistent with the expected results, it is necessary to conduct analysis and research, find out the reasons, and propose solutions to the problems. Every stage of an enterprise has different functions to realize, different systems to build and different information standard systems. Similarly, the informatization standard system of Shuozhou coal-fired power plant has to undergo a dynamic change process and be reviewed and updated regularly.