中小企业内部控制存在的问题与对策分析报告.doc

word格式 整理版 学习参考 中小企业内部控制存在的问题及对策分析 以泰祥绒毛制造有限公司为例 摘 要 我国中小企业数量众多，其在我国经济发展中占的位置不可小视，但大多数中小企业发展时间较短，而内部控制在公司管理中是极为重要的组成部分。内部控制是指一个单位的各级管理层，为了保护企业的经济资源的安全、完整，确保经济和会计信息的正确可靠，协调经济行为，控制经济活动，利用单位内部分工而产生的相互制约，相互联系的关系，形成一系列具有控制职能的方法、措施、程体序，并予以规范化，系统化，使之成为一个严密的、较为完整的体系。本文将对中小企业内部控制进行分析，找出其在内部控制各要素方面的不足，进而寻找可行的处理方法并提出合理化建议。 本文以内部控制概念入手，阐述内控与企业稳定发展的关系，以泰祥绒毛制造有限公司的实际情况为依据进行论述，讨论中小企业在内部控制方面出现的问题及解决对策，为企业更快更好的发展提供尽可能的帮助。 关键词：内部控制 企业管理 Analysis on Problems and Countermeasures of?internal control of SMEs -?To?taixiang?villa?Manufacturing?Co. Ltd as an example Abstract A large number?of small and medium-sized enterprises in China,?which?in the economic development of our country?occupies the?position?can not be ignored,?but?the majority of small and medium-sized?enterprise development?time is not long,?and the internal control?in the management of the company?is extremely important part.?Internal control refers to?all levels of management?in a unit ?in order to complete the?security,?protection of corporate?economic resources,?to ensure that the economic?and accounting?information correct and reliable,?coordinate the economic behaviors,?control the economic activity,?the mutual restriction?and?produced by the?unit?within the division of labor,?the relationship?of interaction,?and formed a series of?methods,?which has the control function?process?measures,?order,?and to be?standardized,?systematic,?make it become a rigorous,?complete system.?This article through to the?small and medium-sized enterprise internal?control are analyzed,?and find out the deficiency?of the control elements?on the inside,?and then?find?the feasible treatment method?and put forward reasonable suggestions. This paper?takes internal control?concept,?expounds the?internal?relations and?stable development of enterprises,?the actual situation of Manufacturing Co. to?taixiang?villa?as the basis for?discussion,?discussion of small and medium enterprises?in the internal control?pro