中小企业如何建立内部控制.docxVIP

学校代码 10125 专业代码 110203 Shanxi University of Finance and Economics 本科毕业论文（设计） 题目： 中小企业如何建立内控制度 学 院： 会计学院 专 业： 会计学 学 号： 姓 名： 指导教师： 2011 年 5 月 25 日 1 修德立信 博学求真 2 毕业论文（设计）学术承诺 本人郑重承诺：所呈交的毕业论文是我个人在导师指导下进行的研究工作及取得的研究成果。除了文中特别加以标注和致谢的地方外，论文中不存在抄袭情况，论文中不包含其他人已经发表的研究成果，也不包含他人或其他教学机构取得研究成果。 作者签名： 日 期： 毕业论文（设计）使用授权的说明 本人了解并遵守山西财经大学有关保留、使用毕业论文的规定。 即：学校有权保留、向国家有关部门送交毕业论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或部分内容，可以采用影印、缩印或其他复制手段保存论文。 （必威体育官网网址的论文在解密后应遵守此规定） 作者签名： 指导教师签名： 日 期： 日 期： 3 目 录 中文摘要 ··········································································································· I 英文摘要 ······································································································· III 引言···················································································································1一、我国中小企业内控方面存在的问题及原因分析 ···································1 （一）管理当局认识不足，对企业内部会计控制缺乏重视 ·······················1 （二）部分工作人员胜任能力不足 ······························································3 （三）忽视内部审计的监督机制 ··································································4 （四）内控制度不健全，职责分离不明确···················································6 二、完善中小企业内部控制制度的对策 ······················································7 （一）优化内部控制环境，提高管理者的内部控制意识 ···························7 （二）完善内部控制制度的设计，为其有效实施提供基础 ·······················7 （三）“以人为本”，全面实行人员素质控制···············································8 （四）明确控制重点，实现职务分离和授权批准控制 ·······························9 （五）加强企业内部审计控制，建立相应的监督机制 ·····························10 （六）提高内部控制制度的执行水平，完善考核激励机制 ·····················10 结论···············································································································12 参考文献 ·······································································································13 致谢···············································································································15 4 5 中小企业如何建立内控制度 摘 要：为了保证会计数据的真实、完整，及时发现、纠正 错误及舞弊行为，保护资产的安全、完整，并为中小企业打下坚 实的财务治理基础，这些企业建立内部控