我国中小型企业内部控制问题及措施与研究.docVIP

摘 要 近年来，全球经济正以十分惊人的速度发展着，各种行业迅速发展了起来，中小型企业也在我国迅速发展起来，但是由于管理水平跟不上，企业经营经常出现失败的情况，有的企业会计信息失真甚至不法经营，这些问题很大程度上都是因为企业内部控制力度较低或者内部控制制度不完善形成的。创建一个有效的内部控制系统，能够很好地协调公司的运行，能够在所有者和经营者之间建立相互信任的关系并且消去冲突，能让现代的企业制度在企业中顺利的进行与实施，能够保护企业所有者资产的安全与完整。 本文通过调查分析我国内部控制相关的优势劣势，通过对企业的各个部门的各项环节进行研究，找出薄弱环节，并且对其提出相对的应对措施。本文通过对企业内部环境、风险评估、信息与沟通、内部监督和企业的规章制度对企业的内部控制的影响进行研究，对其不足之处进行补充完善。 关键词：内部控制； 企业文化； 审计管理； 风险管理； 企业制度 ABSTRACT In recent years, the global economy is developing at a remarkable pace, various industry rapid development, small and medium-sized enterprises has developed rapidly in our country, but because the management level cant keep up with, often a business failure, some enterprises accounting information distortion and even illegal operations, these problems are largely because of low strength of enterprise internal control or the internal control system is not perfect. To create an effective internal control system, to coordinate well with the running of the company, to establish mutual trust relationship between the owner and operator and conflict elimination, can let the modern enterprise system in the enterprise will go smoothly and the implementation, can protect assets security and integrity of enterprise owners. In this paper, through investigating and analyzing the advantages and disadvantages of the internal control related, to the enterprise of each department through the various links, find out the weak links, and puts forward relative countermeasures on it. This article through to the enterprise internal environment, risk assessment, information and communication, the rules of the internal supervision and enterprise to study the influence of the internal control of enterprise, to complement its shortcomings. Key words: The internal control； The enterprise culture； Audit management； Risk management； Enterprise system 目 录 一、 内部控制的含义与要素 1 （一）内部控制的含义 1 （二）内部控制的五要素 2 1.内部环境 2 2.风险评估 2 3.控制活动 3 4.信息与沟通 3 5.内部监督 3 二、 中小企业内部控制的现状与问题 3 （一）中小企业内部控制的现状 3 （二）中小型企业内部控制的问题 4 1.