摘要我国私营企业的发展经历了一番曲折.doc

第 PAGE 1页 摘要：我国私营企业的发展经历了一番曲折，也取得了一定成就，为我国的国民经济建设作出重要的贡献。然而我国私营企业，尤其是中小型私营企业在发展中，对内部控制的建设往往不够重视或固守传统模式，阻碍了企业的正常经营。因此构建和完善我国私营中小企业内部控制模式非常必要，既有利于提高企业绩效，创造更多的社会价值,同时为我国私营企业的发展提供借鉴。本文在内部控制相关理论和研究成果的基础上，以我国改革开放后发展起来的私营中小企业为研究对象，对内部控制模式进行了构建。 关键词 :私营中小企业 内部控制 会计信息 Abstract: Chinas private sector development through a lot of twists and turns, but also has made some achievements in the construction of the national economy .However, through the development of the private sector in our country, we did not pay enough to the construction of internal control or remain in its traditional mode. These impede the normal operation of the enterprise. So it is very necessary to build and improve the internal control model of our country private sector. It helps improve business performance and create more social value, as well as the development of our country which learn from the private sector. On basic of the internal control-related theories and research results to the development. This paper study Chinas reform and opening up the private sector after the study of internal control model building. Key words: Little private enterprise Internal Control Accounting Information 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc227310561 1绪论 PAGEREF _Toc227310561 \h 2 HYPERLINK \l _Toc227310562 1．1研究意义 PAGEREF _Toc227310562 \h 2 HYPERLINK \l _Toc227310563 1．2研究现状 PAGEREF _Toc227310563 \h 3 HYPERLINK \l _Toc227310564 1．3 论文结构 PAGEREF _Toc227310564 \h 3 HYPERLINK \l _Toc227310565 2我国私营中小企业内部控制的现状 PAGEREF _Toc227310565 \h 3 HYPERLINK \l _Toc227310566 2．1私营企业的含义 PAGEREF _Toc227310566 \h 4 HYPERLINK \l _Toc227310567 2．2 内部控制的含义 PAGEREF _Toc227310567 \h 4 HYPERLINK \l _Toc227310568 2．3我国私营中小企业内部控制的现状 PAGEREF _Toc227310568 \h 4 HYPERLINK \l _Toc227310569 3我国私营中小企业内部控制存在问题分析 PAGEREF _Toc227310569 \h 5 HYPERLINK \l _Toc227310570 3.1内部控制意识淡薄，控制环境不完善 PAGEREF _Toc227310570 \h 5 HYPERLINK \l _Toc227310571 3.2会计基础工作不规范,财务制度不健全 PAGEREF _Toc227310571 \h 5 HYPERLINK \l _Toc22731057