海宁中小企业内部控制现状分析毕业论文.docVIP

毕业论文 （20_ _届） 海宁中小企业内部控制现状分析 摘 要 改革开放以来，中小企业从无到有，从弱到强，它已经成为国民经济中的一个重要组成部分。但是由于中小企业规模不大，组织简单等因素，造成企业内部控制制度缺失或者不完善，内控实施不到位等现象发生，这样的问题对中小企业的可持续发展有严重影响。为了促进经济的可持续发展，带来更多的社会效益，我们要制定完善的符合实际所需的内部控制制度，并把它落实到位。 本文结构上分为四章。第一章里阐述一些关于内部控制的基本概念和国外对于内部控制理论的一个发展过程进行概述。从基础的理论依据出发开始研究。第二章从内部控制的五大要素阐述海宁中小企业中存在的内部控制问题现状，针对性的找出实际工作中企业各部门的对于内控实施上的问题。问题主要是企业高层对内控的认识上还有不足，内控制度建立并不完善，缺少预算控制。监督机制形同虚设，抗风险能力比较弱。接着根据内控问题提出相应的对策。最后以海宁一家中小企业为代表，进行实证分析。 关键词：Abstract Since the reform and opening up, small and medium enterprises from scratch, from weak to strong, it has become the national economy is an important part. But the reason that is the small and medium-sized enterprise scale is not big, organization simple and so on factors, creates some phenomenon happen which is the enterprise internal control system flewing or being imperfect, being not to arrive controls from the inside the implementation, such question has the serious influence to the small and medium-sized enterprise sustainable development. In order to promote the economical sustainable development, brings the more social efficiencies, we must formulate the internal control system which perfect tallies actual needs, and is carried out it. In this article structure divides into four chapters. The first chapter describes some of the basic concepts of internal control and external control theory for an internal overview of the development process.Starting from the base began to study the theoretical basis.The second chapter describes the five elements of internal control exists Haining Small and medium-sized enterprise status of internal control issues, targeted to find out the actual work of various departments in the enterprise implementation of internal control issues.The question is mainly the enterprise high-level to the understanding which controls from the inside also has the insufficiency, controls from the inside the system building not to be imperfect, lacks the budgetary control. The supervising mechanism exists in