会计论文浅谈我国中小企业内部会计控制问题与对策研究.docxVIP

目 录内容摘要1关键词1 正文……………………………………………………………………………2一、我国中小企业内部控制存在的问题21、对内部控制重视不够，内部控制成为摆设22、不相容职位没有分离，岗位设置缺乏牵制23、内部审计弱化，外部监督不足34、风险控制非常薄弱35、会计信息、资产和经营活动三方面的控制缺乏有效性3二、解决内部控制问题的对策41、建立科学高效的内部管理机制42、完善会计制度，加强财务控制6结束语8参考文献9浅谈我国中小企业内部会计控制的问题与对策研究【内容摘要】内部会计控制对企业来说十分重要,其不但可以改善企业的会计信息质量,还可以加强企业防范风险的意识,规范企业的经营管理活动,提高企业的经营效率,保护企业的资产。近年来,随着我国经济的飞速发展,我国中小企业在国民经济中的地位和作用日益显著。但由于中小企业自身的特点,如所有权与经营权未分离,组织结构简单,业务性质比较单一等,普遍存在着管理基础薄弱,内部会计控制缺失或失效等问题,进而...更多影响中小企业的经济效益,阻碍中小企业的发展壮大,甚至影响其生存。因此研究中小企业内部会计控制问题,使得内部会计控制能与中小企业自身有机结合,起到有效的作用,是一个具有现实意义的课题。 本文采用理论研究和案例分析相结合的方法。首先从内部会计控制的基本理论着手,结合中小企业特点,阐述了目前我国中小企业内部会计控制存在的问题。然后基于COSO报告和我国企业内部控制规范要素、借鉴内部会计控制规范等相关文件,针对问题,从企业创业期、成长期和成熟期三个阶段内部会计控制的目标出发,找出了处于不同生命周期的中小企业内部会计控制的改善对策。?Internal accounting control is very important to the enterprises. It can improve the quality of accounting information, and the awareness of protecting the risk, regularize the business and management, enhance the running effectiveness, as well as protect the assets of the enterprises. Recently, with the development of our national economy, middle-and-small enterprises have been the important forces of supporting economic growth, absorpting working population and maintaining economic and social stability. But, meanwhile, they show the low-standard, weak-basis, lack-internal accounting controls or failure as a result of their own characteristics, such as combination together widespread existence ownership and the management powers, the simple structure of organization and the single nature of business enterprise etc. This has a direct impact on their economical benefit and development, even affects their survival. It is of practical importance to conduct research on their internal accounting control so as to build up an organic relationship between internal accounting control regulations and middle-and-small enterprises. This paper uses the method of combining theoretical and case analysis. It is beginning from studying on the theories of middle-and-small enterprises’internal ac