中小企业内部控制问题探讨.docVIP

中小企业内部控制问题探讨 ——基于陆川茂盛有限公司内部控制案例 摘 要 中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。内部控制是企业管理的重要方面，完善和加强中小企业的内部控制制度具有与大企业同等重要的意义。近年来我国中小企业发展迅速，企业规模也不段壮大，但对企业内部控制的关注却并不多，内部控制管理不容乐观。论文运用实证研究与规范研究方法，从内部控制的含义及要素入手，结合中小企业的特点，引出完善内部控制对中小企业未来发展的重要意义。根据前述理论和知识，对陆川茂盛有限公司的内部控制系统从组织结构、内部控制制度等方面进行详细分析，得出其内部控制存在的问题以及产生这些问题的原因。最后，根据上述案例分析的结果，并结合中小企业的特点以及内部控制五要素提出在当前形势下加强中小企内部控制应采取的措施和对策。 关键词：中小企业；内部控制；内部环境 Explore Small and Medium-sized Issues of Internal Control ——Internal Control Analysis of Luchuan Maosheng Co.,Ltd. Abstract SMEs are an important part of the national economy, on economic development and social stability plays an important role in promoting. Internal control is an important aspect of enterprise management, improve and strengthen the internal control system of small and medium-sized and large enterprises with the meaning of equal importance. In recent years the rapid development of Chinas small and medium-sized enterprises above the scale does not grow, but the concerns of internal control is not more than, the internal control and management is not optimistic. Papers the use of empirical research and normative research methods, from the internal control elements of the meaning and approach, combined with the characteristics of small and medium enterprises, improve the internal control leads to the future development of small and medium-sized significance. The use of the aforementioned theories and knowledge of Luchuan Maosheng Co.,Ltd internal control system from the organizational structure, internal control systems to conduct a detailed analysis of its internal control problems and the reasons for these problems. Finally, in accordance with the results of these case studies, combined with the characteristics of small and medium enterprises as well as the five elements of internal control in the current situation to strengthen SMEs in the internal control measures to be taken and countermeasures. Key words: small and medium-sized; internal control;