财务管理 我国中小企业内部控制中存在的问题及对策研究.docVIP

PAGE PAGE 17 摘 要 随着近年来，中小企业数量的快速增加，在缓解就业压力、支持经济快速发展等方面都发挥了重要作用。作为中小企业而言，其运行最为关键的在于内部组织的运转。正因为如此，所以企业的内部控制对其发展而言非常重要。我国中小企业规模小、实力弱，导致抵御风险的能力相对较差。首先，从内部管理控制来看，大多数企业所具备的风险抵御能力较弱，除内部组织结构不合理以外，管理者自身水平也对企业整体发展产生了极大的限制；其次，从内部会计控制来看，由于企业对于内部控制不够重视，导致所构建的制度存在较多的缺陷，在内部会计控制上存在较多的漏洞，容易对企业的持续发展产生负面影响。对于中小企业来说，需要正视自身存在的这些问题，有针对性的进行调整，实现对内部组织结构的优化。 本文在结合内部控制理论的基础上进行论述，结合内部控制中包含的基本要素分析我国中小企业内部控制的现实情况，指出其当前存在的问题，并针对这些问题提出有针对性的意见和建议，希望获得的结论能够为今后相关研究提供借鉴。 关键词：中小企业；内部控制；问题；对策 Abstract In?recent?years,?Chinas?private?small?and?medium-sized?enterprises?in?the?national?economy?occupies?a?greater?and?greater?proportion,?which?can?play?a?role?in?alleviating?employment?pressure?and?promoting?economic?growth.?As?a?private?small?and?medium-sized?enterprises,?its?operation?is?the?most?critical?operation?of?the?internal?organization.?Because?of?this,?the?internal?control?of?the?enterprise?is?very?important?for?its?development.?At?present,?most?private?small?and?medium-sized?enterprises?are?weak?in?resisting?and?preventing?risks.?First?of?all,?in?terms?of?internal?management?and?control,?the?management?system?of?most?small?and?medium-sized?enterprises?is?not?suitable?and?the?control?is?weak.?Secondly,?from?the?perspective?of?internal?accounting?control,?many?small?and?medium-sized?enterprises?do?not?pay?enough?attention?to?the?internal?control?system,?although?the?establishment?of?accounting?control?system,?but?the?internal?control?system?design?is?not?reasonable,?the?laws?and?regulations?system?is?not?sound,?accounting?control?and?supervision?lack?of?strength.?Therefore,?in?the?future?development,?private?small?and?medium-sized?enterprises?must?strengthen?enterprise?internal?control?and?optimize?enterprise?organizational?structure.? Based?on?the?theory?of?enterprise?internal?control,?this?paper?analyzes?and?studies?it?from?five?aspects,?points?out?its?current?problems,?and?puts?forward?targeted?opinions?and?Suggestions?for?these?problems,?hoping?to?draw?conclusions?that?can?provide?ref