安徽省中小企业内部控制管理问题研究.docxVIP

合肥师范学院2017届本科生毕业论文（设计） PAGE 13 摘 要 企业内部控制是一个系统工程，内部控制是企业最基础性的工作，也内部控制发展至今，已成为企业管理工作的基础，企业持续健康发展的保证，也是企业成功不可或缺的要素。但我国的大部分企业由于其相对薄弱的内部控制环节，甚至很多企业至今没有建立真正的内部控制系统，以至于在不断加剧的市场竞争中其生存变得越来越难。中小企业越来越成为我国国民经济发展的重要组成部分，其内部控制管理也得到众多学者的关注。 本文以安徽晶奇网络科技股份有限公司为例，在内部控制理论的基础上对安徽晶奇网络科技股份有限公司的内部控制存在的内部控制制度不健全、内部会计人员的素质不高、内部审计制度不完善、企业缺乏有效的监督体制、内部控制目标单一、企业的风险系数高方面的问题进行分析论述，针对以上问题提出了一些相对应的改善和保证措施：完善本单位各项内部控制制度；提高内部审计人员的素质；控制内部审计职能；完善信息与沟通体系。 关键词：中小企业 内部控制 安徽省 安徽晶奇网络科技股份有限公司  Abstract Enterprise internal control is a systematic project. Internal control is the most basic work of an enterprise. It has become the basis of enterprise management since the development of internal control. The guarantee of sustainable and healthy development of an enterprise is also an indispensable factor for the success of an enterprise. However, most enterprises in China have not established a real internal control system because of their relatively weak internal control links, so that their survival becomes more and more difficult in the ever-increasing market competition. Small and medium-sized enterprises (SMEs) have increasingly become an important part of Chinas national economic development, and their internal control management has also attracted the attention of many scholars. Taking Anhui Jingqi Network Science and Technology Co., Ltd. as an example, on the basis of internal control theory, the internal control system of Anhui Jingqi Network Science and Technology Co., Ltd. is not perfect, the quality of internal accountants is not high, the internal audit system is not perfect, the enterprise lacks effective supervision system, the internal control goal is single, and the risk coefficient of the enterprise is high. In view of the above problems, this paper puts forward some corresponding improvement and guarantee measures: to improve the internal control system of the unit; to improve the quality of internal auditors; to control the internal audit function; to improve the information and commu