中小企业内部控制存在的问题及对策研究—以承德市金峰雨麦食品有限公司为例.docVIP

共16 页 第 PAGE 17 共16 页 第 PAGE 17 页 共14 页 第 PAGE 1 共14 页 第 PAGE 1 页 中小企业内部控制存在的问题及对策研究 ——以承德市金峰雨麦食品有限公司为例 [摘 要] 中国经济自改革开放以来发展突飞猛进，这离不开中小企业经济市场的迅速发展，而对中小企业的发展来说，内部控制是企业发展过程中作用非常重要的一部分。特别是我国加入WTO世贸组织以后，市场竞争越来越激烈，中小企业的发展也受到各方面的阻碍，内部控制制度的重要性也越来越凸显。本文通过对中小企业内部控制管理的现状进行探讨，分析得出目前中小企业内部控制管理中存在的问题，进而根据问题，提出相应的改进建议。并结合承德市金峰雨麦食品有限公司进行案例分析，提出该公司内部控制存在的问题，并根据实际提出完善金峰雨麦食品有限公司内部控制的对策。以此希望能够促进中小企业对内部控制的重视，促进中小企业在内部控制决策中的科学性和最优化。 [关键词] 内部控制 中小企业 管理 Study on Internal Control Problems and Countermeasures of Small and Medium Enterprises ——Take Jinfengyu as an example [Abstract] Since the reform and opening up of the Chinese economy has developed by leaps and bounds, which can not be separated from the rapid development of the economic market of small and medium-sized enterprises, and for the development of small and medium-sized enterprises, internal control is a very important part of the process of enterprise development. Especially after China joined WTO, the market competition became more and more fierce, the development of small and medium-sized enterprises was also hindered by various aspects, and the importance of internal control system became more and more prominent. Therefore, the author discusses the current situation of internal control management of small and medium-sized enterprises, and obtains the problems existing in the internal control management of small and medium-sized enterprises, such as the unclear positioning of internal control goals, the insufficient matching of control forces, and the imperfect related regulations, etc., and then according to the questions, Targeted, put forward corresponding improvement suggestion, and combine Jinfengyu food Co., Ltd. actual, put forward some problems existing in the companys internal control, and further improve the internal control countermeasures of Jinfengyu food Co., Ltd.. For example, innovative development to impr