毕业论文（设计）我国中小企业内部控制存在的问题及对策.docVIP

我国中小企业内部控制存在的问题及对策 摘 要 中小企业是现代化社会中占有重要地位的经济组织，没有一个完善，科学的内部控制制度，其经济活动就不可能取得预期效果。大量的管理实践证明：得控则强，失控则弱，无控则乱。因而内部控制成为衡量现代企业管理水平的重要标志。但是，从当前实际来看，许多中小企业的内部控制问题比较突出，有许多中小企业管理者还没有意识到内部控制的重要性对内部控制也存在很多误解再加上中小企业在治理结构上的先天不足以及组织结构不合理和人员素质普遍较低等方面的原因致使我国企业内部控制普遍薄弱因此，本文结合中小企业的特征，分析了中小企业内部控制存在的问题，从内部控制的制度、管理者素质、组织结构，以及内部监控等方面进行系统分析，并就中小企业内部控制制度、内部环境等方面提出了加强中小企业内部控制的具体对策。 中小企业的内部控制；　问题；　对策 Abstract Small and medium-sized enterprises in modern society is occupies an important position in the economic organization, no one is perfect, scientific system of internal control, and its economic activity could not obtain the expected effect. A: the practice of management to control is strong, weak; control is no point is messy. Thus the internal control measure of modern enterprise management level becomes important symbol. However, from the current practice, many small and medium-sized enterprise internal control problems, there are many small and medium-sized enterprise managers are not aware of the importance of the internal control of the internal control, there are also many misunderstandings, plus a small and medium-sized enterprises in the management structure and organization structure of congenital deficiency of unreasonable staff quality and low common reasons, our enterprise internal control generally weak. Therefore, based on the characteristics of small and medium-sized enterprises and the influence of the internal control of small and medium-sized enterprises, analyzed the problems existing in the internal control system of internal control, quality, organization structure and management, and the internal control system, etc, and according the internal control system and presents the internal environment of small and medium-sized enterprises to strengthen internal control countermeasures. Keywords: SMEs internal control; problems; responses; 目 录 摘 要 I Abstract II 导论 1 一、中小企业内部控制的重要性及特征 1 1、中小企业内部控制的重要性 1 2、我国中小企业内部控制的特征 2 二、我国中小企业内部控制的现状及存在的问题 2 1、内部控制制度缺乏有效性 2 2、企业管理