中小企业内部控制制度设计.docxVIP

中小企业内部控制制度设计 　　篇一：XX年毕业论文范文,中小企业内部控制 　　XXXXXXXXXXXX学院  　　毕 业 论 文  　　论文题目：  　　专 业：  　　班 级：  　　学 号：  　　学生姓名：  　　指导教师：  　　中小企业内部控制的问题与解决对策  　　XX年4月  　　目 录  　　引言····························································································································· - 1 -  　　一、中小企业的划分与内部控制的概述 ········································································ - 2 -  　　二、我国中小企业内部控制存在的问题 ········································································ - 2 -  　　1、控制环境基础薄弱 ··························································································· - 2 -  　　（1）企业管理层内控意识淡薄 ······································································ - 3 -  　　（2）财务人员内控意识淡薄 ·········································································· - 3 -  　　2、缺乏全面内控制度且管理效率低 ······································································ - 3 -  　　3、岗位设置缺乏牵制 ··························································································· - 4 -  　　4、财务管理不够严密 ··························································································· - 4 -  　　三、解决对策··············································································································· - 5 -  　　1、完善内部控制环境 ··························································································· - 5 -  　　（1）增强管理者的素质和内部控制的意识 ····················································· - 5 -  　　（2）培养企业文化 ························································································ - 5 -  　　（3）建立和落实内控制度 ············································································· - 6 -  　　2、不相容职务分离 ······························································································· - 6 -  　　3、充分利用资金，合理资本结构 ·········································································· - 7 -  　　4、加强监督 ·····························································································