我国中小企业财务内部控制存在的问题及对策.docxVIP

我国中小企业财务内部控制存在的问题及对策 ［摘要］ 我国屮小企业正在不断的快速发展，在企业财务管理屮，企业财务内部控制扮演 着菲常重要的角色，可以说，财务是一个企业的核心，企业财务内部控制是否运行良好，关 系到企业能否持续经营发展。但是，市场经济环境是在不断变化的，这就导致了中小企业在 财务内部控制管理体系的构建屮面临着很多的挑战。本文介绍了有关中小企业财务内部控制 的基本概念，指出了我国中小企业财务内部控制目前存在的主要问题，通过对这些问题的探 析，提出了完善企业财务内部控制的主要措施，以推进中小企业的内部控制的建设，促进企 业的良好发展。 ［关键字］屮小企业 财务内部控制 问题 对策 内部审计 Problems and Countermeasures of internal control for small and medium sizedenterprises in China [Abstract] Our country small and medium-sized enterprise is the continuous rapid development,In the financial management of enterprises,the enterprise internal financial control plays a very important role,it can say, the finance is the core of an enterprise, the enterprise internal financial control is good operation, related to the sustainability of corporate business development.However, the market economy environment is constantly changing,in the small and medium-sized enterprise faces many challenges in the construction of the internal control system of financial management in.This paper introduces the basic concepts about the internal financial control of small and medium sized enterprises,points out the main problems existing in the financial internal control of small and medium-sized enterprises in our country,by analyzing these problems,put forward the main measures to improve the internal financial control of enterprises, with the development of internal control to promote small and medium-sized enterprises, to ensure the healthy development of enterprise? [Key word] Small and medium sized enterprises Financial internal control The problem Countermeasures Internal audit 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document 引言 1 HYPERLINK \l bookmark6 \o Current Document 一、 中小企业的特征及财务内部控制的含义 1 HYPERLINK \l bookmark8 \o Current Document （一） 中小企业的特征 1 HYPERLINK \l bookmark10 \o Current Document （―）企业财务内部控制含义 2 HYPERLINK \l bookmark12 \o Current Document 二、 屮小企业财务内部控制现状及原因分析 3 HYPERLINK \l bookmark14 \o Current Document （-）中小企业财务内部控制现状 3 HYPERLINK \l