我国中小企业内部控制研究【会计专业毕业设计论文】.docVIP

201* 届 经济管理 系 专 业 财务管理 学 号 学生姓名 指导教师 完成日期 201*年5月31日 摘　要 随着改革开放的不断深入及我国国民经济的快速发展，中小企业在国民经济当中的地位越来越重要，已经成为国民经济的主力军。但就当前来讲，我国中小企业自身的发展存在很多的问题，主要是企业的内部控制体系不完善，相应的内部监督体系也不健全，使得企业自身的发展受限。建立符合我国中小企业特点的内部管理控制体系可以规范其内部管理，有效地提高中小企业的经济效益。本文将在分析内部控制概念的基础上，结合中小企业的特征进行分析，进而指出目前我国中小企业内部控制存在的问题，控制环境不够完善；风险意识较差，缺乏必要的风险管理机制；控制活动不当；信息沟通不畅；监督机制不完善等。并从内部控制五要素的角度结合风险管理分析提出了如何符合我国中小企业特点的内部控制的相关措施。 关键词：中小企业　内部控制　风险管理 Abstract With the continuous deepening of reform and opening up and rapid development of our national economy, SMEs in the national economy were becoming more and more important, has become a major force in the national economy. However, the current terms, the development of SMEs own there are many problems, mainly inadequate internal control system of enterprises, and the corresponding internal monitoring system is not perfect, makes the companys own development is limited. Establishment of SME characteristics in line with our internal management control system can regulate their internal management, effectively improving the economic efficiency of SMEs. This article will analyze the concept of internal control based on the combined analysis of the characteristics of small and medium enterprises, SMEs in China and then point out that the internal control problems, such as: control environment is not perfect; risk awareness poor, lack the necessary risk management mechanisms; improper control activities; poor communication; oversight mechanisms are inadequate. Five elements of internal control from the perspective of risk management analysis of the combination of how to establish small and medium characteristics in line with our internal control system. Key words: SME　internal control　risk management 目　录 第一章　内部控制的相关理论............................................................................................1 一、内部控制的含义