中小企业内部控制情况的调研报告以东莞市宇就电子有限公司企业为例本科.doc

毕 业 论 文 题目：中小企业内部控制情况的调研报告 —以东莞市宇就电子有限公司企业为例  中小企业内部控制情况的调研报告 ——以东莞市宇就电子有限公司为例 摘要 随着社会经济的高速发展，知识经济的到来极大的提高了社会生产力，也给企业带来了无限的发展机会。如何在优胜劣汰的市场竞争中实现企业经营规模的快速扩大和经济效益的高速增长，除了选择风险小、盈利性强的投资项目和采用先进的科学技术外，加强企业的内部控制是关键。内部控制是指经济单位和各个组织在经济活动中建立的一种相互制约的业务组织形式和职责分工制度，进一步认识企业内部控制制度对企业加强经营管理，提高经营效率的重要目的，分析其存在的问题及原因，从而能有针对性地提出具体完善的措施，为现有的中小企业在这个大的经济社会环境中保驾护航。 本文在结合已有的研究成果的基础上进行分析，针对当今中国中小企业内部控制的缺失和失效的问题调研多家中小企业，选取了一家有代表性的中小企业即东莞宇就公司，并对其内部控制情况的问题进行了理论与实践相结合的调研，并提出了建立和完善中小企业内部控制的相关对策。 关键词：中小企业；Small and medium-sized enterprise internal control situation of study ABSTRACT With the rapid development of social economy, the arrival of the knowledge economy greatly improved the social productive forces, also has brought the infinite opportunity to the enterprise. How the evolution of the market competition to achieve the rapid expansion of enterprise management and economic benefit of high-speed growth, in addition to choose small risk, profitability strong investment projects and the adoption of advanced science and technology, strengthen the internal control of enterprise is the key. Internal control refers to economic units and organizations in the economic activities of a business organization form and responsibility of the constrained system of division of labor, further understanding to the enterprise internal control system of enterprises to strengthen management, improve the operating efficiency of important purpose, analyzes its existing problems and reasons, to puts forward specific measures, for the existing small and medium-sized enterprises in this big economic and social environment. Based on the combination of the existing research results on the basis of analysis, in view of the small and medium-sized enterprises in China today, the lack of internal control and research many mses, solve the problem of selecting a representative of the small and medium-sized enterprise is dongguan yujiu electronics co., LTD., and the situation of internal control problems