我国中小企业内部控制存在的问题及对策.docxVIP

我国中小企业内部控制存在的问题及对策 摘 要 中小企业是现代化社会中占有重要地位的经济组织，没有一个完善，科学的内部 控制制度，其经济活动就不可能取得预期效果。大量的管理实践证明：得控则强，失 控则弱，无控则乱。因而内部控制成为衡量现代企业管理水平的重要标志。但是，从 当前实际来看，许多中小企业的内部控制问题比较突出，有许多中小企业管理者还没 有意识到内部控制的重要性，对内部控制也存在很多误解，再加上中小企业在治理结 构上的先天不足以及组织结构不合理和人员素质普遍较低等方面的原因，致使我国企 业内部控制普遍薄弱。因此，本文结合中小企业内部控制的特征及重要性，分析了中 小企业内部控制存在的问题，从内部控制的制度、管理者素质、组织结构，以及内部 监控等方面进行系统分析，并就中小企业内部控制制度、内部环境等方面提出了加强 中小企业内部控制的具体对策。 关键词：中小企业的内部控制；　问题；　对策 I Abstract Small?and?medium-sized?enterprises?in?modern?society?is?occupies?an?important?position in?the?economic?organization,?no?one?is?perfect,?scientific?system?of?internal?control,?and?its economic?activity?could?not?obtain?the?expected?effect.?A:?the?practice?of?management?to control?is?strong,?weak;?control?is?no?point?is?messy.?Thus?the?internal?control?measure?of modern?enterprise?management?level?becomes?important?symbol.?However,?from?the?current practice,?many?small?and?medium-sized?enterprise?internal?control?problems,?there?are?many small?and?medium-sized?enterprise?managers?are?not?aware?of?the?importance?of?the?internal control?of?the?internal?control,?there?are?also?many?misunderstandings,?plus?a?small?and medium-sized?enterprises?in?the?management?structure?and?organization?structure?of congenital?deficiency?of?unreasonable?staff?quality?and?low?common?reasons,?our?enterprise internal?control?generally?weak.?Therefore,?based?on?the?characteristics?of?small?and?medium- sized?enterprises?and?the?influence?of?the?internal?control?of?small?and?medium-sized enterprises,?analyzed?the?problems?existing?in?the?internal?control?system?of?internal?control, quality,?organization?structure?and?management,?and?the?internal?control?system,?etc,?and according?the?internal?control?system?and?presents?the?internal?environment?of?small?and medium-sized?enterprises?to?strengthen?internal?control?countermeasures. Keywords:?SMEs?internal?control;?problems;?responses; II 目 录 摘 要?...............................................................................................