WORD格式-专业学习资料-可编辑
编号：
浅谈中小企业内部控制存在的问题及对策
论文作者姓名
作者学号
所在学院
所学专业
导师姓名职称
论文完成时间
资料分享
WORD格式-专业学习资料-可编辑
摘 要 .............................................................................................................................................. 3
Abstract ..................................................................................................................................... 3
一、引言........................................................................................................................................... 4 二、内部控制的内容与基本要素 ................................................................................................... 4 三、内部控制在实际经营活动中的意义 ....................................................................................... 5 （一）实施内部控制有助于维护社会公众的利益 ................................................................. 5 （二）能够提高企业的管理水平 ............................................................................................. 5 （三）实施内部控制有助于提高中小企业风险防御能力 ..................................................... 6 四、我国中小企业内部控制存在的具体问题 ............................................................................... 7 （一）缺乏良好的内部控制环境 ............................................................................................. 7 （二）缺乏有效的风险评估机制 ............................................................................................. 7 （三）内部审计与监督机构不健全 ......................................................................................... 8 （四）缺乏适当的控制活动 ..................................................................................................... 8 五、对于我我国中小企业存在众多问题的解决措施 ................................................................... 9 （一）建立中小企业内部控制的相关法律法规 ..................................................................... 9 （二）提高全体员工对内部控制的专业素养 ......................................................................... 9 （三）加强中小企业文化建设 ................................................................................................. 9 （四）建立完善的企业内部审计机制 ................................................................................... 10 （五）加强中小企业的风险管理提高风险意识 ................................................................... 10 （六）加强企业对各部门的监督 ........................................................................................... 10 （七）完善中小企业内部控制活动 ....................................................................................... 11 六、结论......................................................................................................................................... 11 参考文献......................................................................................................................................... 12
资料分享
WORD格式-专业学习资料-可编辑
[摘 要] 中小企业要想在众多企业发展浪潮中屹立不倒，经营出自己企业的本色，通过一定的控制制度改善企业的发展状况，那么完善内部控制是众多中小企业在前进道路上该走的一步。随着时代的变化，全球的经济也突飞猛进的发展着变化，很多企业在经济浪潮中被击垮了，也有很多企业蒸蒸日上，每一个体系和制度都不是最完善的，总会存在一定的缺点，跟许多大中型企业相比，中小企业的内部控制制度也存在很多的问题，让我们深入发掘其中的问题，并找到合适的对策。
[关键词] 内部控制；中小企业；问题；解决措施
Abstract: Small and medium-sized enterprises want to fail in many enterprise development tide, manage enterprise character, improve the state of development of the enterprise through the control system, then to improve the internal control is one of the many small and medium enterprises in the path of the step. With the changes of the times, the global economy also make a spurt of progress of development change, many enterprises in the economic tide was crushed, there are plenty of business be on the upgrade, each system and the system is not perfect, there are some disadvantages, compared with many large and medium-sized enterprises, the internal control system of small and medium-sized enterprises also there are many problems, let us explore the problem, and find the appropriate countermeasures.
Key words: Internal control Small and medium sized enterprises The problem Measures
资料分享