云南金塔实业有限公司内部控制问题与对策探析.docxVIP

云南金塔实业有限公司内部控制问题与对策探析 摘 要 随着企业规模的不断发展，内部控制问题已经对企业产生了许多方面的影响，如风险评估与防范、企业的收益以及企业的经营状况。中小企业从改革开放时期的萌芽到如今的迅速发展，逐渐代替了大型企业和国有企业成为了国家实现经济稳定增长的先锋。中小型企业的发展能够在很大程度上促进国内经济的发展、解决人民就业问题、增加国家的经济实力以及培养大量优秀的人才。但是，在中小型企业中，企业内部控制问题更为突出，给企业的经济收益造成了巨大的损失，阻碍了企业的发展。因此，对于中小型企业来说，需要优化企业内部控制策略，完善企业内部控制的制度，为企业的发展铺平道路。本文以云南金塔实业有限公司内部控制制度为研究对象，阐述了中国中小企业内部控制的现状：内部环境基础薄弱、内部控制监督薄弱、缺乏风险管理体系等。本文从内部管理制度、内部审计责任和风险管理等方面提出了完善中小企业内部控制的建议。 关键字：内部控制；问题；对策 Analysis on Internal Control Problems and Countermeasures of Yunnan Jinta Industrial Co., Ltd. Abstract With the continuous development of the companys scale, internal control issues have had many impacts on the company, such as risk assessment and prevention, corporate income and business operations. The germination of SMEs from the period of reform and opening up to the rapid development of today, and the gradual replacement of large enterprises and state-owned enterprises have become the pioneers of the country to achieve stable economic growth. The development of small and medium-sized enterprises can greatly promote the development of the domestic economy, solve the employment problems of the people, increase the economic strength of the country, and cultivate a large number of outstanding talents. However, in small and medium-sized enterprises, the problem of internal control of enterprises is more prominent, causing huge losses to the economic benefits of enterprises and hindering the development of enterprises. Therefore, for small and medium-sized enterprises, it is necessary to optimize the internal control strategy of the enterprise and improve the internal control system of the enterprise, paving the way for the development of the enterprise. This paper takes the internal control system of Yunnan Jinta Industrial Co., Ltd. as the research object, and expounds the status quo of internal control of Chinese SMEs: weak internal environmental foundation, weak internal control and supervision, and lack of risk management system. This paper puts f