内部控制学年论文.docVIP

. 页 学 年 论 文 我国中小企业内部控制存在问题研究 The research on internal control problems of small and medium enterprises in China 我国中小企业内部控制存在问题研究 摘要 在经济不断发展和经营情况日益复杂化的现代企业中，内部控制是否健全、有效，已经成为影响企业稳定和可持续发展的关键因素之一。内部会计控制对企业来说十分重要，其不但可以改善企业的会计信息质量，还可以加强企业防范风险的意识，规范企业的经营管理活动，提高企业的经营效率，保护企业的资产。近年来，随着我国经济的飞速发展，我国中小企业在国民经济中的地位和作用日益显著。然而,目前我国中小企业普遍存在着内部管理薄弱、经济效益较差的现象，究其主要原因是没有建立、完善内部控制制度,致使其经济发展受到严重的制约。基于这样的背景下，本文将从介绍内部控制涵义、内部控制发展及存在的问题入手，提出建立和完善中小企业的内部控制制度的必要性，从而加强中小企业的内部控制建设。 关键词：中小企业； 内部控制；　内部控制制度 The research on internal control problems of small and medium enterprises in China Abstract Operating in the economic development and increasing complexity of modern enterprises, internal control is a sound, effective, has become one of the key factors affecting stability and sustainable development of enterprises. Internal accounting control is very important to the enterprises. It can improve the quality of accounting information, and the awareness of protecting the risk, regularize the business and management, enhance the running effectiveness, as well as protect the assets of the enterprises. Recently, with the development of our national economy, middle-and-small enterprises have been the important forces of supporting economic growth, maintaining economic and social ability. However, at present Chinas small and medium enterprises Statistics of prevailing weak internal management, poor phenomenon, the main reason is not to establish and perfect internal control system, resulting in severe constraints on their economic development. Based on such a background, meaning this article from the introduction of internal control, internal control problems in the development and start, proposed the establishment of and the need to perfect the internal control system of small and medium enterprises, so as to strengthen the construction of internal control in small and medium enterprises. Key words: Small and medium enterprises； Internal control； Internal control system 目录 引言 ………………………………………