Enterprise Seal Management:Situation Analysis,Internal Control Design And Future Vision

Enterprise seal is a tool for enterprise to exercise their functions and protect their power,it has economic and legal effect on enterprise market economy activities.The nature of market economy activity is based on the sum of series of contractual relationships generated by credit,and seal as a representation of credit in contractual relations plays a role of "show credit" to promote the realization of the contract and protect the mutual rights and interests of the contract counterparties.Therefore,the maintenance of credit in contractual relationship requires not only moral and legal such external binding and coercive force,but also need to strengthen the seal management within the contract relationship,in order to effectively prevent the seal of the credit and contract damage.Seal problems of the hardest hit are in the market economy activities.Enterprises are the main participant in the market,illegal elements through the theft of corporate seal power to enter into transactions,agreements and other contractual relationship to seek improper benefits,which caused serious negative impact on market credit:from the microcosmic view,signing a contract with a seal of a power defect brings breach of contract and credit problems to one side and causes legal and reputational risk to the other side;from the macro perspective,the emergence of detective seal is a challenge to the market credit relationship which threatening the establishment and implementation of the contractual relationship.The paper focuses on the management of corporate seal management.First of all,the paper combs the origin,function and system of seal,and demonstrates the relationship between seal,credit and contract.It is believed that in the market economy environment,the seal is a sigh of credit,the seal management problem not only reflects the normative performance of the enterprises own function,but also affects the performance of the contract.Secondly,through the analysis of the problems in the management of seal in reality,this paper points out the causes of the problems and the existing defects.Then,this paper designs a detailed internal control system for enterprise seal management to ensure that the internal functions of the enterprise are normative and reasonable.And future thinking,through the establishment of a unified electronic seal system and introduction of the credibility of the department to enhance the credibility of the seal to promote the realization of contract and fulfill the future of enterprises seal management control ideas.