会计内部控制论文会计内部控制论文.doc

摘 要 在如今激烈的市场竞争下，许多中小企业内部控制不完善，影响了中小企业的经济效益，阻碍了企业的发展，如何完善内部控制，提高内部控制能力与水平，将企业做大做强，已经成为中小企业面临亟待解决的问题之一。论文分析研究了中小企业内部控制的现状，发现在中小企业内部控制过程中主要存在漏洞大，领导者专业能力低，对内部控制的不重视，管理能力不足，企业内部员工素质不强，内部控制制度不健全等问题。一旦问题暴露出来，将会对企业造成很大的危害，不但会影响企业的持续，健康发展，更会严重影响到国家经济秩序的稳定性，因此，本文通过分析中小企业内部控制存在的若干问题，提出一些粗浅的解决方法。论文进一步以杰克机电公司出纳案为案例，进行深入的分析，提出加强中小企业内部控制的措施，以期可以提高中小企业市场竞争力，并使其获得持续稳定高效的发展。 关键词：中小企业 内部控制 问题 解决方法 ABSTRACT In todays fierce market competition, Many small and medium-sized enterprise internal control is not perfect, Influence of the small and medium-sized enterprise economic benefits, Hindered the development of enterprises, How to perfect the internal control, Improve the internal control ability and level, Do the business do greatly strong, Small and medium-sized enterprises are facing has become one of problems that solve urgently. The paper studies the current situation of internal control in small and medium-sized enterprises, Found in the small and medium-sized enterprise internal control process in the main loophole, leader of professional ability is low, do not attach importance to internal control, management capacity is insufficient, internal quality of staff is not strong, the internal control system is not perfect wait for a problem. Once the problem is exposed, The enterprises will cause great harm, Will not only affect the sustainable enterprise, Health development, More seriously affects the national economic order stability, Therefore, this article through the analysis of the small and medium-sized enterprise internal control existence question, puts forward some solving methods. The paper further Jack electrical company cashier case as the case, Thorough analysis, put forward to strengthen the small and medium-sized enterprise internal control measures. Hope can be small and medium enterprises to improve the market competitiveness, and to obtain the steady and efficient development. Key words:SMEs;internal control;problem;solution method 目 录