《民营企业的内部控制探讨毕业论文》.doc

民营企业的内部控制探讨 摘 要 民营企业作为一种特殊的经济实体，在社会主义市场经济中占据着重要的地位。随着市场经济的蓬勃发展，民营企业也在不断地进行着成长，民营企业不像一些公有制的企业拥有严格地规范制度，民营企业从成立之初到发展阶段的过程中，大多遵循自由的运营制度，由此出现了内部控制薄弱，管理水平低下，成本分析粗劣，财会人员素质偏低等问题。但事实证明，一套科学且规范的内部控制制度设计对民营企业的长期发展而言也是至关重要的，民营企业必须考虑到自身的组织特点，如何分析民营企业内部控制中所体现出来的难题，由此加以解决，这已经成为一个重要的课题。本文阐述了民营企业、内部控制的相关概念，强调了民营企业在市场经济中的重要性，在此基础上，结合相关案例，对其内部控制组织结构、内部控制制度、业务流程中的内部控制机制等方面进行了详细地描述，并根据分析结果，提出了可以进一步完善案例企业内部控制系统的建议。 关键词 民营企业；内部控制；制度设计 INTERNAL CONTROL OF PTIVATE ENTERPRISES ABSTRACT Private enterprise as a special economic entities in the socialist market economy occupies an important position.With the rapid development of market economy, private enterprises are constantly engaged in growing,unlike some public ownership of private enterprises enterprises have strict regulatory regimes,private enterprise from its inception to the development stage of the process, most of the free operating system to follow,hence there are weak internal controls, poor management, cost analysis poor, low quality accountants and other issues.But the fact that a scientific and standardized internal control system designed for long-term development of private enterprises and is also crucial,private enterprise must take into account the characteristics of their own organization, how to analyze internal control over private enterprise reflected the problems to be addressed thus, it has become an important issue.In this paper, private enterprises, internal control related concepts, emphasizing the imporyance of the private enterprises in the market economy,on this basis, combined with related cases, the organizational structure of its internal control, internal control systems, business processes and other aspects of the internal control mechanism is described in detail and based on the analysis results, the case can further improve the internal control system recommendations. KEY WORDS private enterprises; internal control; system setup,