浅谈我国中小企业内部控制的问题及建议.pdfVIP

浅谈我国中小企业内部控制的问题及建议 摘要 随着现代企业制度的创建，内部控制对企业的进展起着越来越重要的作用，现如今中小 企业在我国国民经济占有重要地位，本文从中小企业内部控制的重要性出发，针对我国中小 企业内部控制的现状及存在资金、技术、人才方面等问题，结合我国中小企业的特点，进行分 析，发觉我国中小企业内部控制并不是十分完善，这样就不利于其以后的进展，不利于企业的 治理能力及市场竞争能力，这会成为中小企业进展的巨大障碍。所以为了改善企业的经营状 况，企业应该注重对公司文化氛围的培养，并且开展相关的培训，以增加公司相关工作人员的 工作能力。还有完善公司的监督机制，保证各个部 能有高效的工作效率，杜绝贪污腐败现象 的出现。企业还应该准备好多套工作方案，以备时常之需。只有这样，企业才能解决在进展过 程中遇到的 问题，获得更好的进展。 关键词 ：中小企业 ；内部控制；问题；对策 Abstract With modern enterprise system of created, internal control on enterprise of development up with increasingly important of role, now SMEs in China economy occupies important status, paper from small enterprise internal control of importance starting, for China SMEs internal control of status and the exists funds, and technology, and talent aspects, problem, combined China SMEs of features, for analysis, found China SMEs internal control is not is perfect, such on not conducive to its yihou of development, Not conducive to business management skills and ability to market competition, this will be huge obstacles to SME development. Proposed strengthening enterprise culture construction, strengthened enterprise internal control consciousness; perfect financial accounting system, effective improve financial personnel of business quality; established more level of internal monitoring system, established after supervision system; established effective of crisis should plans, effective mobilization resources resolve crisis and the established sound internal audit mechanism, strengthening enterprise internal audit supervision, strengthened SMEs internal control of countermeasures recommends, intended to can promote SMEs internal control system of perfect. Key words: small and medium enterprises ；internal control ；problems and countermeasures 目录