中小企业内部控制存在的问题与完善对策.pdfVIP

中小企业内部控制存在的问题与完善对策 摘 要 在现阶段，我国经济的发展不断发展，在国内市场里中小企业作为我国国家 重点扶持发展对象，其中内部控制又是中小企业可持续发展的保障，因此内部控 制越来越被各中小企业的管理者关注和看重。但是因为部分的中小企业在发展过 程中都有存在着由于内部控制制度不完善，而导致引发的企业员工风险意识淡薄、 企业内部监督机制缺失、聘用的员工素质不强、信息化建设不足而让企业部门间 沟通交流不及时等等问题，这些问题是中小企业内部控制管理发展的阻碍。文章 将运用四种方法对中小企业内部控制存在的问题进行分析和探讨，分别是：文献 分析法、理论与实际相结合的分析方法、案例分析法、归纳方法与演绎方法。文 章从分析中小企业内部控制的重要性着手，然后对中小企业内部控制存在的问题 进行总结，由总结所存在的问题的基础上研究关于中小企业内部控制存在的问题 的完善对策，例如：建立健全中小企业的内部控制制度、加强企业员工的风险意 识、建立风险评估机制、优化和加强内部监督机制、对企业员工进行素质培训等， 希望能为中小企业的可持续生存和健康发展贡献一份力，从而促进国民经济的发 展。 关键词：中小企业；内部控制 I Problems Existing in Internal Control of Small and Medium-sized Enterprises and Countermeasures Abstract At this stage, the development of Chinas economy is constantly developing. In the domestic market, small and medium-sized enterprises are the key development objects supported by the state, and the internal control is the guarantee of the sustainable development of small and medium-sized enterprises. Therefore, the internal control is more and more concerned and valued by the managers of small and medium-sized enterprises. However, some small and medium-sized enterprises have some problems in the process of development, such as the lack of risk awareness of employees, the lack of internal supervision mechanism, the poor quality of employees employed, the lack of information construction, and the untimely communication between departments. These problems are the development of internal control management of small and medium-sized enterprises Obstacles. This paper will use four methods to analyze and discuss the problems existing in the internal control of small and medium-sized enterprises, which are: literature analysis method, analysis metho