民营中小企业内部审计问题研究.docxVIP

PAGE PAGE 1 PAGE 1 摘 要 随着我国市场经济的不断完善，民营中小企业法人制度逐渐地被我国的民营中小企业采用，并且趋于完善起来。内部审计制度的地位已日趋重要，已逐渐成为现代民营中小企业管理制度中不可或缺的研究课题，它属于企业管理中的一个职能部门。本论文以民营中小企业为研究对象，并对其分析解剖出其中的问题，针对民营中小企业独特的内部审计问题总结适合民营中小企业的解决方法。力图能够对民营中小企业未来的发展起到积极的借鉴作用。 本文的研究内容主要分为六个部分，首先是前言，对本文的研究背景和意义进行阐述，结合了国内外对此问题研究的现状进行简述。第二部分阐述了民营中小企业内部审计的概念，从目标和方法入手，分析出内部审计对民营中小企业的重要性。第三部分是对内部审计存在的问题进行研究，分析其在企业管理过程中存在哪些问题。第四部分是通过当前企业内部审计管理存在的问题现状，分析其原因，总结问题根源所在。第五部分是在问题分析的基础上找出对策，提出民营中小企业改进内部审计问题的合理化建议。最后在本文的最后进行总结本选题的研究结论。 关键词： 民营中小企业；内部审计；独立性 Abstract With the development of Chinas economy, the legal person system of private small and medium-sized enterprises is gradually adopted by Chinas private small and medium-sized enterprises and tends to be improved. Internal audit, as an important part of corporate governance in the system of modern private small and medium-sized enterprises, is a functional department of management. This paper takes private small and medium-sized enterprises as the research object, and analyzes the internal audit problems unique to private small and medium-sized enterprises, and proposes solutions suitable for private small and medium-sized enterprises. Play a positive role in the future development of private SMEs. The research content of this paper is mainly divided into six parts. The first part is the preface. It expounds the background and significance of the research, and briefly introduces the present situation of domestic and foreign research on this issue.The second part is the definition of the concept and scope of private small and medium-sized enterprises, analyzes the development of private small and medium-sized enterprises internal audit is an inevitable trend. The third part is to study the internal audit and analyze the existing problems. The fourth part is to analyze the causes of internal audit problems. The fifth part is based on the analysis of the reasons in the fourth part, put forward reasonable Suggestions to improve the internal audit of small and medium-sized