毕业论文（设计）中小企业内部控制现状及改进研究.docVIP

中小企业内部控制现状及改进研究 摘 要 中小企业是国民经济的重要组成部分，做好中小企业的内部管理控制可以有效地提高中小企业的经营管理效益。它在我国国民经济中也起着相当重要作用，而内部控制制度是规范中小企业内部管理、提高经济效益的重要保证。中小企业一般是指资产规模不大、人员不多、管理幅度相对较小的企业。该类企业的组织结构多采用直线制或直线职能制。对于业务活动简单、稳定的小企业，一般采用直线制结构进行垂直管理，不设专门的职能结构，是一种最简单的集权式管理。对于中型企业，一般采用直线职能制结构进行管理，以直线制为基础，在厂长（经理）领导下设置相应的职能部门，实行厂长（经理）统一指挥与职能部门参谋、指导相结合，做到管理工作专门化。这样，既能保证统一领导，又可以发挥职能部门的参谋指导作用，弥补了领导人员在专业管理知识和能力方面的不足，协助领导作出决策。Small and Medium-sized Enterprise Internal Control and Improve the Research ABSTRACT Small and medium-sized enterprises is the important component of national economy, small and medium-sized enterprise internal control can effectively improve the management efficiency of small and medium-sized enterprises. Small and medium-sized enterprises in Chinas national economy also plays an important role, and the internal control system is the small and medium-sized enterprise internal management, improve the economic benefit of the important guarantee. The organizational structure of small and medium-sized enterprises of small and medium-sized enterprises generally refers to assets, personnel, small amplitude relatively small enterprise management. For medium enterprise, generally USES the straight ZhiNengZhi structure, based on linear system in the factory director, under the leadership of the functional departments, set corresponding executes factory director unified command and functional departments, guidance, combining do management specialization. So, can not only ensure the unified leadership, and can play functions as guidance, to make up for the leadership in the professional management knowledge and ability insufficiency, assist leader decisions. Therefore, the small and medium-sized enterprises to some existing problems were discussed. Based on the analysis of the internal control to concept and meaning, on the basis of the analysis of small and medium-sized enterprises, and points out that the small and medium-sized enterprise internal control, and the problems in consciousness, target and sy