我国中小企业内部控制现状及对策.docVIP

我国中小企业内部控制现状及对策 ［摘要］内部控制是为实现经营管理目标、组织内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，加上口前 屮小企业自身资金少、人才缺、内部控制不规范，导致屮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。要在越來越规范的市场经 济屮求的生存，中小企业就必须建立完善和规范的内部控制制度，提高屮小企业发展能力， 掌握市场竞争的主动权，提升经济效益。从而使屮小企业逐步走向规范化发展的道路，更好 地发挥其在我国社会和经济发展屮的作用。 ［关键字］中小企业；内部控制；现状；对策 China兮 Current Sistuation And Countermeasure Of The Small and Medium-sized Enterprises In The Internal Control [Abstract] The internal control is to achieve the operational management objectives and organization of internal business activities and the establishment of the department of business activities between organization and restricting, examine and adjust the methods, procedures and measures. Of the small and medium-sized enterprises in the national economy maintained a rapid development，and plays a more and more important role. But face the pressure of the competition and external market, and small and medium-sized enterprises at present their own little capital and lack of talent, the internal control is not standard, lead to small and medium-sized enterprise management crippled, all kinds of risk in crease, and restricted the developme nt of small and medium-sized en terprises, medium and small-sized enterprises are beginning to pursuing short-term interests. In more and more normative market economy for survival, and small and medium-sized enterprises must establish perfect and normative internal control system, and improve the small and medium-sized enterprise development ability, grasps the market competition of the in itiative, promote the economic ben efits. So that the small and medium-sized enterprises gradually moving towards the development of standardization of the road, the better to play in our country the social and economic development in the role? [Key word] small and medium-sized enterprises; Internal control; The present situation; countermeasures 目录 TOC \o 1-5 \h \z 引言 1 HYPERLINK \l bookmark2 \o Curren