中小企业内部控制制度存在的问题及对策研究.pdfVIP

编号： 毕业论文（设计） 题 目： 中小企业内部控制制度 存在的问题及对策研究 完 成 人： 班 级： 2010-0 4 学 制： 4 年 专 业： 财务管理 指导教师： 完成日期： 2014-04-04 目 录 摘要 ····················································· (1) 一、引言 ················································· (1) 二、内部控制概述 ········································· (2) ( 一) 内部控制的含义 ········································ (2) ( 二) 中小企业加强内部控制的意义 ······························· (2) 1．有利于提高中小企业经营信息和财务信息的质量 ················· (2) 2 ．有利于保障中小企业内部经济活动的合法性 ····················· (2) 3．有利于提升中小企业的经营管理效率 ························· (2) 4 ．有利于提高中小企业的管理效率和市场竞争力 ··················· (3) 三、我国中小企业内部控制存在的问题 ························· (3) ( 一) 企业行为主体内部控制意识薄弱 ····························· (3) ( 二) 不重视企业文化 ········································ (3) ( 三) 缺乏良好的内部控制制度 ·································· (3) 1. 会计基础不规范，财务制度不健全 ···························· (4) 2. 人力资源体系不健全 ····································· (4) 3. 缺乏良好的信息系统和沟通机制 ····························· (4) 4. 监督制度不完善 ······································· （5) 5. 风险意识淡薄，风险管理不规范 ····························· (5) 四、加强中小企业内部控制的措施 ···························· (6) ( 一) 加强企业行为主体方