最新我国中小企业内部会计控制存在的问题及对策.doc

我国中小企业内部会计控制存在的问题及对策 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。 关键词：内部会计控制； 中小企业； 问题； 对策建议  Abstract 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 socialst ability. But, meanwhile, they show the low-standard,weak-basis,lack-internalaccounting 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. Key words: Internal Accounting Control; Middle-and-small Enterprises; Problems; Countermeasures and Proposals  目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc231646594 一、我国中小企业内部会计控制的研究背景和意义 PAGEREF _Toc231646594 \h 1 HYPERLINK \l _Toc231646595 （一）研究背景 PAGEREF _Toc231646595 \h 1 HYPERLINK \l _Toc231646596 （二）研究意义 PAGEREF _Toc231646596 \h 1 HYPERLINK \l _Toc231646597 二、我国中小企业内部会计控制存在的问题 PAGEREF _Toc231646597 \h 3 HYPERLINK \l _Toc231646598 （一）内部会计控制制度缺乏科学性与连贯性 PAGEREF _Toc231646598 \h 3 HYPERLINK \l _Toc2316