（论文）中小企业内部控制建设中存在的问题及对策.doc

中小企业内部控制建设中存在的问题及对策 摘要 中小企业作为市场经济的主要参与者，对确保我国国民经济适度增长、缓解就业压力、优化经济结构等具有重要的意义，在活跃市场和促进国民经济发展中起着不可替代的作用。尽管中小企业发展迅速,但同时我们看到许多中小企业的寿命并不长，其原因有很多，其中内部控制不健全或缺失是一个非常关键的因素。企业内部控制制度的是否健全，是否严格执行，是企业生存发展的关键。因此，中小企业要想健康持续发展,必须重视内部控制制度的建设和执行。 本文通过分析我国中小企业内部控制的现状和存在的问题，提出加强中小企业内部控制的设计原则和对策建议。目前中小企业内部控制的现状主要有：对内部控制的重要性认识不足；内部控制制度缺失或不完善；风险意识差；缺乏有效的监督机制；缺乏管理人才。建立和完善中小企业内部控制的对策有：提高企业全体员工对内部控制的认识，造就良好的内控环境；在中小企业中建立起行之有效的内部控制制度；强化风险意识，增强企业竞争力；加强对内部控制过程的监督；加强人员的配合。 关键词：中小企业内部控制；现状；问题；对策 The Problems and Countermeasures Existing in the Small and Medium-sized Enterprises Internal Control Construction ABSTRACT Small and medium-sized enterprise as the main participants in the market economy,has an important meaning in ensuring moderate growth of Chinas national economy, relieving the employment pressure and optimizing the economic structure , plays an irreplaceable role in the active market and promoting the development of national economy . Although small and medium-sized enterprise development rapidly, but at the same time we see many small and medium-sized enterprises life is not long, with many reasons,internal control is not sound or missing is a very crucial factor. Of the internal control system of enterprise is sound, whether strict execution, are the keys of the enterprise survival and development . Therefore, small and medium-sized enterprise to be healthy and sustainable development, we must attach importance to the construction and execution of the internal control system . This article through the analysis of the present situation and existing problems in the small and medium-sized enterprise internal control , puts forward the designing principles and countermeasures of the small and medium-sized enterprises internal control。At present the situation of the the small and medium-sized enterprises internal control mainly has: Not realize the importance of the internal control ; The internal control system is lacking or not perfect; Risk consciousness difference; Lack of effe