浅谈我国中小企业内部控制.docx

Ontheinternalcontrolofsmallandmedium-sizedenterprisesinChina

Abstract:WithTheAdventofEconomicGlobalization,thesocialandeconomicenvironmenthasbecomeincreasinglycomplicated.ItisbecomingincreasinglydifficultforChineseSMEstosurviveinarapidlychangingmarket.Inorderforsmallandmedium-sizedenterprisesinourcountrytocontinuetothriveinthecurrentsituation,unleashthepotentialoftheMarket,alwaysmaintaintheadvantagesofthetimesandcontributebettertoourgrossnationalproduct.Smallandmedium-sizedenterprisesinourcountrymustestablishandimproveAsuitableinternalcontrolsystemforcompanieswhilestrengtheningtheiroperationandmanagement.

ThisdocumentfirstdiscussesthebackgroundoftheResearchoftheStatusQuoofinternalcontrolofSMEsinourcountryandtheimportanceofinternalcontrolforthedevelopmentofSMEsinourcountry.Basedonthescaleofoperation,thecharacteristicsandorganizationalstructureandtheorganizationalandinternalmanagementstructureofSMEsinourcountry,webegantoanalyzetheoutstandingachievementsofSMEsinourcountryinthelasttenyearsandthemainhiddendangersleftinInternalControlofCompanies,wediscoverthecausesofthestatusquooftheinternalcontrolproblemsofSMEsinourcountryandpresentrelevantcountermeasurestoimproveinternalcontrolSMEsinourcountrysothattheycancontinuetheirhealthydevelopment.

Keywords:SMEs;Internalcontrol;Theexistenceofproblems;Countermeasures.

目录

TOC\o1-3\h\u第一章绪论 1

1.1研究背景和意义 1

1.1.1我国中小企业内部控制的背景分析 1

1.1.2本课题的研究意义 1

1.2文献叙述 2

1.2.1国内研究 2

1.2.2国外研究 2

1.3课题研究方法和内容 3

1.3.1研究方法 3

1.3.2研究内容 3

第二章中小企业和内部控制理论基础的概述 4

2.1中小企业的基本概述 4

2.2内部控制的基础理论 5

第三章我国中小企业内部控制的现状 6

第四章我国中小企业内部控制存在的问题 7

4.1内部控制环境薄弱 7

4.2员工的文化素质不高 7

4.3缺乏健全的内部风险管控机制 8

4.4缺乏行之有效的内部审计监督 8

第五章中小企业内部控制现状问题的主要成因分析 10

第六章改善我国中小企业内部控制制度的具体措施和建议 12