函授本科《企业财务管理》毕业论文范文（二）.doc

函授本科《企业财务管理》毕业论文（二） 湖南大学毕业论文题 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2010.05  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 Abstract With the daily development of economy, the small and medium-sized enterprises (SMEs) have become 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 entrepreneurs 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 TOC \o 1-3 \h \u  HYPERLINK \l _Toc972 摘 要  PAGEREF _Toc972 I  HYPERLINK \l _Toc31945 Abstract  PAGEREF _Toc31945 II  HYPERLINK \l _Toc6297 绪论  PAGEREF _Toc6297 1  HYPERLINK \l _Toc14658 一、 内部控制制度的理论基础  PAGEREF _Toc14658 1  HYPERLINK \l _Toc8619 1、内部控制的概念与作用  PAGEREF _Toc8619 1  HYPERLINK \l _Toc21817 2、内部控制设计的一般原则和方法  PAGEREF _Toc21817 2  HYPERLINK \l _