瑞谷光网通信公司内部控制存在的问题及对策.docVIP

PAGE 15 PAGE 1 摘 要 内部控制是企业最基础性的工作，也是企业生存发展的前提和保障。近年来，中小企业发展迅猛，对国民经济的发展也起着日益重要的作用。中小企业在获得机遇飞速发展的同时，在实际运作过程中也暴露了许多内部控制问题。自广东瑞谷光网通信股份有限公司2010年成立至今，已有十年之久，远超中国企业的平均寿命，可见瑞谷光网这些年来的发展也是稍有成就的，从短期来看，企业的发展和生存都没什么问题，但是从长远来看，如果瑞谷光网一味地专注于外在的发展而忽视了自身的内部控制，在一定程度上会限制瑞谷光网进一步的发展和壮大甚至会加速企业的衰退，这对于发展中的中小企业尤为重要。而对于企业来说，实行有效的内部控制是增强企业规避以及防范风险能力最为重要的一个手段。目前，瑞谷光网在内部控制中还存在很多缺陷，例如：瑞谷光网内部的管理层不重视内部控制，内控做不到位、内控方式落后等，从而导致内控效果差。本文结合广东瑞谷光网通信股份有限公司分析其内控中存在的问题并提出解决措施，旨在寻求解决中小企业内部的合理对策渠道,巩固和加强中小企业内部控制,使其更加快速、健康的发展，为国民经济的发展做出贡献。 关键词：内部控制 内控优化 内部监督 Abstract Internal control is the most basic work of an enterprise, and it is also the premise and guarantee for the survival and development of an enterprise. In recent years, the rapid development of small and medium-sized enterprises has played an increasingly important role in the development of the national economy. While obtaining opportunities for rapid development, SMEs have exposed many internal control issues in the actual operation. It has been ten years since Guangdong Ruigu Optical Network Communication Co., Ltd. was established in 2010, far exceeding the average lifespan of Chinese enterprises. It can be seen that Ruigu Optical Networks development in recent years has also been somewhat successful. There is no problem in development and survival, but in the long run, if Ruigu Optical Network focuses on external development and ignores its internal control, it will limit the further development and growth of Ruigu Optical Network to a certain extent, and even accelerate The decline of enterprises is especially important for developing SMEs. For enterprises, the implementation of effective internal control is the most important means to enhance their ability to avoid and prevent risks. At present, Ruigu Optical Network still has many defects in internal control. For example, the internal management of Ruigu Optical Network does not pay attention to internal control, the internal control is not in place, and the internal control method is b