会计学-中小企业内部控制问题与措施研究—以广州市特耐得车轴有限公司为例-论文.docx

Researchoninternalcontrolproblemsandmeasuresofsmallandmedium-sizedenterprises

--acasestudyofguangzhouTeNaiDeaxleco.,LTD

Abstract；Sincethereformandopeningup,alongwiththeestablishmentandimprovementofmarketeconomyandenterprisesystem,enterpriseinternalcontrolisanimportantmeansofmodernenterprisemanagement,whichispaidmoreandmoreattentionbymoreandmoreenterprises.Becausesmallandmedium-sizedenterprisesarelimitedinmanyaspects,mostoftheinternalcontrolofenterprisesisinsufficient.

ThetopicwilltakethestatusquoofChinassmallandmedium-sizedenterprisesasthestartingpoint,fromvariousaspectsoftheanalysisoftheinternalcontrolproblemsandthecausesoftheproblems,andthenexploresuitableforthedevelopmentoftheenterprisetoimproveitscomprehensivelevel.

Firstly,theimportanceofinternalcontroltothesurvivalanddevelopmentofenterprisesisputforwardintheselectedtopic.Secondly,thestatusquoofinternalcontrolandunreasonablephenomenaintheworkofenterprisesareanalyzedincombinationwiththeCOSOframeworkofinternalcontrol.Finally,accordingtotheexistinginternalcontrolproblemsintheenterprise,accordingtothecurrentinternalcontrolsystem,thefivemajorelementsandknowledge,discussionisconducivetotheoverallimprovementoftheenterpriseinternalcontrolmeasures,promotethesustainable,steadydevelopmentoftheenterprise.

Keywords：internalcontrolSmallandmedium一sizedenterprisesproblemsandmeasure

PAGE15

目录

TOC\o1-3\h\z\u第1章绪论 1

1.1研究背景和意义 1

1.1.1课题的背景 1

1.1.2课题的意义 1

1.2文献综述 1

1.2.1国内研究 1

1.2.2国外研究 2

1.3课题研究方法和内容 2

1.3.1研究方法 2

1.3.2研究内容 3

第2章中小企业内部控制概述 3

2.1内部控制的定义与作用 3

2.2内部控制的组成要素 3

2.3中小企业内部控制现状 4

第3章特耐得车轴有限公司内部控制现状及存在的问题 4

3.1广州市特耐得车轴有限公司简介 4

3.1.1公司基本情况 4

3.1.2组织结构概况 5

3.1.3公司经营情况 5

3.2企业内部控制存在的问题 6

3.2.1控制环境方面 6

3.2.2风险评估方