江西农业大学经贸学院会计专业本科毕业论文.doc

江西农业大学经贸学院本科毕业论文 PAGE JIANGXI AGRICULTURAL UNIVERSITY 本 科 毕 业 论 文 题目： 浅析中小企业内部控制 学 院： 经济贸易学院 姓 名： 学 号： 专 业： 会 计 年 级： 指导教师： 吴丽萍 职 称：助教 二零一一年五月 江西农业大学经贸学院本科毕业论文 PAGE I 摘 要 内容：中小企业是推动国民经济发展，构造市场经济主体，促进社会稳定的基础力量。特别是当前，在确保国民经济适度增长、缓解就业压力、加快转变经济发展方式开创科学发展新局面，均发挥着越来越重要的作用。但由于中小企业受生产规模小、产品结构单一、制度不健全、创新能力薄弱等自身因素的影响，使得企业内部控制管理现状出现了一系列问题。而内部控制是现代企业进行科学管理的必备条件，中小企业的发展壮大，需要有完善的内部控制作为保障。但目前，我国的很多中小企业还没有建立起严密而完善的内部控制制度，不利于企业的健康发展。本文通过对内部控制基础理论和我国中小企业内部控制现状的分析研究，提出了构建中小企业内部控制体系的意见。 关键字： 中小企业； 内部控制；对策 Abstract Small and medium- sized enterprise is the main body to promote economic development, construct market economy and promote social stability force. Especially at the present, to ensure appropriate growth of the national economy, ease employment pressure and speed up the transformation of economic development and create a new situation of scientific development are playing an increasingly important role. However, due to small and medium enterprises’ scale of production is small, single product structure and systems, and weak self-innovation factors, making the status of internal control and management have a series problems. The internal control is the necessary conditions of the scientific management of modern enterprises, the development and growth of small and medium- sized enterprise needs a sound internal control as a guarantee. But now, many small and medium enterprises in China has not establish firm and sound internal control system, this is not conducive to the healthy development of enterprises. This paper based on the basic theory of internal control and internal control status of the analysis of Small and medium- sized enterprise, proposed the suggestions to build the views of the internal control system for Small and medium- sized enterprise. Key words: Small and medium- sized enterprise