（毕业学术论文设计）-我国中小企业内部财务控制探究.docVIP

l 湖 南 工 业 大 学 2013届毕业设计（论文） 我国中小企业内部财务控制探究 学 院（部）： 财经学院 专 业： 财务管理 学 生 姓 名： 班 级： 091 学号 09415200135 指导教师姓名： 职称 副教授 2013年 04 月 25 日 摘 要 据统计,目前我国中小企业总数已占全国企业总数的99% 以上,创造的最终产品和服务价值相当于国内生产总值的60% 左右,对税收的贡献超过50%,提供了80% 的城镇就业岗位。总体来说,中小企业对我国的经济发展做出了相当重要的贡献。随着中国经济的飞速发展，中小企业发展迅速，在发展中显现出了自身的特点，同时，也暴露出普遍存在的问题，例如发展基础薄弱，风险管理意识较差，内部财务控制缺失或失效等，直接影响中小企业的经济效益，阻碍了中小企业的发展壮大，甚至影响其生存。文章通过对中国中小企业的内部财务控制的状况分析,进一步论证了中小企业内部财务控制中存在的问题,寻求解决内部财务控制问题的对策,巩固和加强中小企业内部财务控制结构,使其更加快速、健康的发展,为国民经济做出贡献。 关键词： 中小企业；内部控制；财务控制 ABSTRACT According to statistics, at present, Chinas small and medium-sized enterprise total already accounts for the enterprise is over 99% of the total, create the final product and service value equivalent to about 60% of GDP, tax contribution to more than 50%, provides 80% of urban jobs. Overall, small and medium-sized enterprises to the economic development of our country make a very important contribution. With the rapid development of Chinese economy, small and medium-sized enterprises develop rapidly. They showed the characteristic of themselves in development. At the same time, they also exposed some common problems. For example development foundation is weak; the risk management consciousness is poorer; internal accounting control missing or failure, etc. They directly affect small and medium-sized enterprise economic benefits, obstruct the small and medium-sized enterprise development and growth, and even influence its survival. This article, on the Chinese small and medium-sized enterprise of internal accounting control condition analysis, and further demonstrates small and medium-sized enterprise internal accounting control of the existing problems, solutions to the internal accounting control countermeasures, to consolidate and strengthen the small and medium enterprise internal accounting control structure that makes it more rapid and healthy development, for national