聚香斋内部控制问题及对策分析.docVIP

摘 要 近些年来，在社会主义市场经济的积极带动下，作为国民经济重头戏的中小企业也愈发蓬勃发展。而在企业内部，却因忽视了内部控制在企业发展中的重要作用，造成内部信息沟通不畅、责任不清等混乱局面。现如今，在机遇与挑战并存的社会大环境下，中小企业的发展更是举步维艰，若想更好的处理企业的内外风险，首先要做的是在企业内部建立健全高效的控制制度，以此来保证化解内忧，而后控制外患。所以说，内部控制能为企业管理提供有效的制度保障，是企业实现长久发展的重中之重。 文章以聚香斋为例，首先阐述了学术界关于内部控制的必威体育精装版理论，而后从聚香斋内部控制的环境、风险评估体系、内部信息沟通、内部控制系统和内部审计与监督的关系等方面分析了聚香斋内部控制的现状，并进一步对这些现状分析得出该企业内部控制所面临的问题。最后运用内部控制理论针对聚香斋内部控制问题给出了设计方案。 关键词: 内部控制；聚香斋；风险评估 Abstract In recent years, under the active drive of socialist market economy, small and medium-sized enterprises (SMEs), as the key part of the national economy, are also growing vigorously. But inside the enterprise, because of ignoring the important role of internal control in the development of the enterprise, the internal information communication is not smooth, the responsibility is not clear and so on chaotic situation. Nowadays, in the social environment where opportunities and challenges coexist, the development of small and medium-sized enterprises is even more difficult. If we want to better deal with the internal and external risks of enterprises, the first thing we need to do is to establish a sound and efficient control system within enterprises, in order to ensure the resolution of internal worries, and then control external risks. Therefore, internal control can provide effective system guarantee for enterprise management, and it is the most important thing for enterprises to achieve long-term development. Taking Juxiangzhai as an example, this paper first expounds the latest theory of internal control in academia, then analyses the current situation of internal control in Juxiangzhai from the aspects of environment of internal control, risk assessment system, internal information communication, internal control system and the relationship between internal audit and supervision, and further analyses the current situation and draws the questions faced by internal control in Juxiangzhai. Question. Finally, the internal control theory is used to design the internal co