文档介绍：湖南农业大学毕业论文 I 摘要随着经济的日益发展,中小企业已经成为我国国民经济体系中的中流砥柱,我国中小企业在不断发展的同时也不断完善自身的内部控制。由于我国市场经济发展还不完善,中小企业的内部控制体系都比较薄弱,这其中尤为突出的表现就是企业家的管理能力不强、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的持续、健康发展,更会严重影响到国家经济秩序的稳定。中小企业需要依据自身特点,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;对策湖南农业大学毕业论文 II Abstract With the daily development of economy, the small and medium-sized enterprise s ( 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 soon. If these problems cannot be solved for a long time, which not only affect the continual and healthy development ofp rivate enterprise s, even affect the s tability 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. K eyword : SMEs; internal control; issue ; strategy. 湖南农业大学毕业论文 III 目录摘要................................................................................................................. I ABSTRACT ....................................................................................................... II 绪论..................................................................................................................... 1 一、内部控制制度的理论基础...................................................................... 1 1 、内部控制的概念与作用...........................................