MEPC公司内部控制现状及问题分析.docVIP

Abstract At the present stage ，for the small and medium-sized construction enterprises, The construction of the internal control is still a weak link, largely restricted to the small and medium-sized private enterprises construction enterprises bigger and stronger; on the other hand, because of property right main body personality and enterprise scale is simple ,the small and medium-sized private enterprises has a potential cause of internal control improvement, therefore improve the internal control of small and medium the private enterprise has necessity and possibility. Theorists and state regulators are focusing on large enterprises and the Public Corporation, and guidance of internal control system for our small and medium private enterprises is very few, mainly by reference to large-scale enterprise internal control relevant documents. Small and medium private enterprises should establish an internal control system suited to their own characteristics. Combined with the internal control system of the MEPC company, this paper analyzed and evaluated the overall system on the basis of the content of the five elements of internal control. Furthermore, this paper studied and analysis of the existing problems in the internal control system of the company. And on the basis of the study, this paper put forward the solutions of internal control to improve the effect of the internal control, to realize the sustainable development strategies. This paper also had certain reference to other companies in the same industry. Key word：Small and medium-sized private enterprises; Internal control; Internal control environment; Risk evaluation; Cycle of business operations 绪论 论文研究目的与意义 论文研究的目的 随着企业管理经验的不断积累，加强内部控制制度建设得到越来越多企业的认同，完善的内部控制系统是建立现代企业制度的内在要求。有效的内部控制不仅能起到保全资产、防范舞弊贪污行为，也能梳理企业的日常管理工作，建立高效的管理流程，减少不科学的资源配置，提高企业的运营效率。但实际上目前很多企业，特别是中小型民营企业把绝大部分工作精力都放在扩大市场与研发产品上，对内部控制建设工作不加重视，如同小作坊一般，管理工作只采取最简单最常规的控制手段，导致企业财务信息无法为企业管理提供最真实的数据，内部管理由主管领导说的算，企业在努力拓展市场时还要担心员工是否有违法违纪行为等等情况，而这些