文档介绍：Time will pierce the surface or youth, will be on the beauty of the ditch dug a shallow groove ; Jane will eat rare!A born beauty, anything to escape his sickle sweep
.-- Shakespeare
学号:
24062900921
湖南农业大学
毕业论文
题目:
我国中小企业内部控制问题研究
作者
姚艳芳
届别
2010
系别
经济与管理系
专业
企业财务管理
指导老师
职称
教授
完成时间
摘要
随着经济地日益发展,中小企业已经成为我国国民经济体系中地中流砥柱,,中小企业地内部控制体系都比较薄弱,这其中尤为突出地表现就是企业家地管理能力不强、企业治理模式不完善、企业内部管理制度欠缺等,这些问题如果长期得不到解决,不但会影响民营企业地持续、健康发展,,优化控制环境,明确控制目标,改善控制技术,并不断完善内部控制系统,提高内部控制能力与水平.
关键词:中小企业;内部控制;问题;对策
Abstract
With the daily development of economy, the small and medium-sized enterprises (SMEs) have e the mainstay of national economic system, our country’s Small and medium-sized enterprise which develops continuously, while also constantly improve own internal control. However, because the development of market economy in China is imperfect, the small and medium-sized enterprise internal control system is relatively weak, the outstandingly the performance of which is the weakness of entrepreneur's managed capacity, the faultiness of enterprise governs the pattern, the lack of internal management systems and so on. If these problems cannot be solved for a long time, which not only affect the continual and healthy development of private enterprises, even affect the stability of the state economy order seriously. Small and medium-sized enterprise needs to unify their own characteristics which optimize control of the environment, crystallize their control objectives, improve the control technology, and improve the internal control system constantly, in order to enhance the ability and level of internal control.
Keyword: SMEs; internal control; issue; strategy.
目录
摘要 I
ABSTRACT II
绪论 1
一、内部控制制度地理论基础 1
1、内部控制地概念与作用 1
2、内部控制设计地一般原则和方法 2
二、我国中小企业内部控制工作地现状与存在地问题 4
1、我国中小企业内部控制工作地现状 4
2、我国中小企业内部控制工作存在地问题 4
三、改善我国中小企业内部控制制度地措施建议 6
1、建立良好地控制环境,重视人地因素 6
2、明确权责利关系,建立责任追究制度 7
3、建立健全地资产安全完整