文档介绍：单位会计084班
学号
江西农业大学南昌商学院本科毕业论文
(会计专业)
浅谈中小企业内部控制存在问题及对策
姓名陈丽
专业会计
指导教师杜丽
江西农业大学南昌商学院
二O一二年四月
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论文作者签名: 日期: 年月日
摘要
中小企业在我国经济建设中占重要地位,但在内部管理方面仍有许多不足,尤其是内部控制薄弱,使其对经营中的风险不能有效管理。在外部经济环境日趋复杂的今天,中小企业应该了解当前的企业内部控制规范,并结合自身特点和相关的内控理论,建立切实可行的内部控制制度体系,以提高企业适应外部环境和应对风险的能力。本文首先提出了我国中小企业的界定和内部控制的概述;其次本文分析了目前我国中小企业内部控制中存在的问题及其产生的原因,并从管理者内部控制意识、风险评估和风险、内部控制的监督、建立良好的企业文化氛围、强化内部审计的独立性等为解决中小企业内部控制问题提出了系列对策。
【关键词】中小企业;内部控制;风险;对策
Abstract
Small and medium-sized enterprises (SMEs) are very important in our national economy. But there are many deficiencies in the corporate management, especially in the internal control. So the operating risks cannot be prevented effectively. Today, external economic environment has a very fast growing. In order to establish a highly- efficiency and feasible system of internal control which is suited to themselves, SMEs need to understand existing criterions and related theories .So that they can improve the ability to adapt the business environment and respond to external risks. This paper put forward the definition of small and medium-sized enterprises in China and an overview of internal control; Then this paper analyzes the present Chinese small and medium-sized enterprise internal control of the existing problems and the reasons of the managers, and internal control consciousness, risk assessment and risk, the internal control of supervision, establish a good enterprise culture atmosphere, strengthen internal audit independence, small and medium-sized enterprises internal control to solve the problem put forward countermeasures.
【Key Words】Small and Medium-sized Enterprises; Internal Control; risk ; countermeasures
目录
摘要 I
ABSTRACT II
绪论 1
一、我国中小企业概况及内部控制概述 2
(一)我国中小企业概况 2
2