浅析中小企业内部控制现状及对策.doc

浅析中小企业内部控制现状及对策 ［ ］A部控制是为实现经营管理0标、组织N部经营活动而建立的各职能部门之间对 业务活动进行组织、制约、考核和调节的方法、程序和措施。我国屮小企业在国民经济屮保 持着较快发展，发挥着越来越重要的作用。但是面临外在市场的压力和竞争，加上0前中小 企业自身资金少、人汴缺、内部控制不规范，导致中小企业经营举步维艰，各类风险加大， 制约屮小企业的发展，使得屮小企业开始偏向追求短期利益。要在越来越规范的市场经济屮 求的生存，中小企业就必须建立完善和规范的部控制制度，提高中小企业发展能力，掌握 市场竞争的主动权，提升经济效益。从而使中小企业逐步走A规范化发展的道路，更好地发 挥其在我国社会和经济发展屮的作用。 ［关键词］中小企业内部控制现状对策 On the present situation of inner control in small and medium enterpirses andCountermeasures [Abstract] The internal control is established between the various departments to achieve the objectives of management, organization and business activities of the business activities of the organization, control, examination and regulation of methods, procedures and measures. China’s small and medium enterprises maintained a rapid development in the national economy, is playing an increasingly important role. But the face of external pressure and competition, coupled with the current SMEs own funds less, lack talent, internal control is not standard, leading to small and medium enterprises operating difficulties, all kinds of risks, restricting the development of SMEs, the SMEs to tend to pursue short-term interests. In an increasingly regulated market economy to survive, the small and medium-sized enterprise must establish perfect and standardize the internal control system, improving the ability of development of small and medium-sized enterprises, to grasp the initiative in the market competition, promote the economic benefits. So that they gradually standardize the development of roads, to better play its in China’s social and economic role in the development of [Key word] small and mediumsized enterprises internal control present situation countermeasures W W TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document \h 一、 中小企业界定及内部控制概述 1 HYPERLINK \l bookmark5 \o Current Document \h （一） 屮小企业的界定 1 HYPERLINK \l bookmark6 \o Current Document \h （二） 中小企业内部控制的涵义及重要性 2 HYPERLINK \l bookmark7 \o Current Document \h （三） 中小企业及其A部控制的特点 3