文档介绍：中小企业内部控制问题研究
摘要
由于我国实行市场经济的时间较短,企业对内部控制的认识和研究处于摸索阶段,而来自国外特别是跨国公司的激烈竞争,给中国企业的压力越来越大,面临的挑战越来越严峻。目前关于内部控制的研究,大都着眼于大中型企业,很少涉及为数众多的中小企业。而我国中小企业对建立内部会计控制制度也不够重视,导致会计信息失真,以致管理失控、资产流失、经营失败。内部控制是中小企业各项管理工作的基础,内部控制体系的构建是中小企业内部控制完善的基本起点,是企业持续健康发展的重要保证。中小企业应该不断完善内部控制,有效的内部控制可以规范会计行为,以保证提供高质量的会计信息,而高质量的会计信息又能促进治理结构的优化。本文通过对我国中小企业内部控制的现状、成因分析,提出解决我国中小企业内部控制的方法,即建立健全我国企业内部控制法律法规,强化企业内部控制,转变企业经营观念,增强控制意识,提高管理水平,才能获得竞争的胜利。
关键词:中小企业内部控制企业治理
Internal Control lssues for Small and Medium Enterprises
Abstract
Since China adopted the market economy short time, business awareness and of internal control at the exploratory stage, and petition, especially transnational corporations, to the growing pressure of Chinese enterprises are facing increasing challenges severe. Current research on internal control, mostly focused on large and medium enterprises, few involved in a large number of small and medium enterprises. have an internal accounting control system is not enough attention, resulting in distortion of accounting information, management out of control, asset loss, business failure. Internal control is the management of Small and Medium Enterprises based on the internal control system on Small and Medium Enterprises, the basic starting point for improving internal control, sustainable and healthy development is an important guarantee. Small and Medium Enterprises should continuously improve internal controls, effective internal control over accounting practices can be standardized, accounting information quality management structure can facilitate the optimization. Based on the internal control of the situation of Small and Medium Enterprises in China, cause analysis, propose solutions to small and medium enterprises within our control, that establish a sound internal control of our laws and regulations, and strengthen internal controls and change business concepts, enhance control awareness, and improve the management to win petition victory.
Keywords: Small and medium-sized