浅谈中小企业内部审计——以景兴纸业为例.docxVIP

- PAGE 16 - 摘要 在当今时代我国政策对创办企业的条件逐渐降低门槛，促进企业经济发展出现新高，政策大力扶植中小企业的发展，并且根据中小企业的发展现状，实施适合中小企业发展的内部审计工作进程，在对中小企业发展影响较小的情况下有效的发挥内部审计的职能保障企业目标的实现。 我国中小企业内部审计工作存在许多问题如：内部审计不够独立客观、机构混乱、不设置内部审计机构、技术基础薄弱以及内部审计机构隶属管理层等影响内部审计职能的发挥。本文在分析内部审计现状问题的基础上，分析问题原因，并提出相关的建议。并结合企业案例分析来加深研究，表明中小企业内部审计工作的落实需要国家政策的支持，建立健全法律法规体系制度，完善内外部环境等，加强管理，结合企业自身的实际状况，采取合适的方法做好企业内部审计 关键词：中小企业 内部审计 问题 对策 Abstract In todays era of Chinas policy of gradually reduce the threshold of the condition of starting a business, promote a new high, enterprise economic development policy strongly encourages the development of small and medium-sized enterprises, and according to the situation of the development of small and medium-sized enterprises, is suitable for small and medium-sized enterprise development process of internal audit work, in the case of a small impact on the development of small and medium-sized enterprises effectively play the function of internal audit to ensure the realization of the goal of enterprise. There are many problems in the internal audit work of small and medium-sized enterprises in China, such as： internal audit is not independent and objective enough, the organization is chaotic, there is no internal audit institution, the technical foundation is weak and the internal audit institution belongs to the management and so on. Based on the analysis of the current situation of internal audit, this paper analyzes the causes of the problems and puts forward relevant Suggestions. In addition, the case study shows that the implementation of the internal audit work of small and medium-sized enterprises needs the support of national policies, the establishment and improvement of laws and regulations system, the improvement of internal and external environment, the strengthening of management, combined with the actual situation of enterprises, the adoption of appropriate methods to do a good job in the internal audit work. Keywords： SMEs, internal audit, problems, countermeasures 目录 TOC \o