企业内部控制分析研究——以泸州纳溪某天然气公司为例.docxVIP

西南交通大学希望学院本科毕业论文 致谢 第 第 PAGE 16 页 共 19 页 摘要及关键词 摘要：随着科技、资源、政治的发展，中小企业不断主动探寻、不停地开拓、掌握机遇。其中部分中小企业对市场的敏锐程度相当高，自己发展的同时更是带着整个行业走上了一个台阶，为社会创造出更多更高的价值。社会不断发展进步的过程中，中小企业凭借着自身的优势不断发展创新，已经成为当今社会不断发展的一股中坚力量。但是，中小企业经济实力不断转达的同时，也积累了很多的风险，很多问题也就不断地涌现出来。由于中小企业的人员规模和经营规模相对较小，资金通常由单个人或少数人提供，所以资金和技术所占结构相对较少，并且生存消亡的时间周期相对较短，因此往往中小企业并没有形成应对风险的意识，制度上的欠缺和薄弱的风险管理，这就制约着中小企业的进一步的发展壮大，对经济效益的提高造成了严重的影响。本文选取的研究对象是泸州纳溪某天然气公司，经过对于公司内部的各个方面研究分析，发现了一系列严重的问题。特别是在内部控制这方面，主要有内部控制的情况、企业风险评估等。根据所面临的问题采取相关的措施：首先要加强激励措施；其次要完善公司内部管理体系；再次对于信息沟通方面，要搭建信息互通平台。通过以上内容的研究，希望该天然气公司对内部控制问题能够有所改变，使该公司的经济效益大幅度增长。 关键词：中小企业 风险意识 制度激励 提升效益 Abstract and key words Abstract: With the development of science and technology, resources and politics, small and medium-sized enterprises continue to actively explore, constantly explore and grasp opportunities. Some small and medium-sized enterprises have a high degree of sensitivity to the market. While developing themselves, they also take the whole industry to a higher level and create more and higher values for the society. In the process of social development and progress, small and medium-sized enterprises, relying on their own advantages, continue to develop and innovate, which has become a backbone of the continuous development of todays society. However, while the economic strength of small and medium-sized enterprises is constantly conveyed, they also accumulate a lot of risks, and many problems are constantly emerging. Because of the relatively small scale of personnel and operation of small and medium-sized enterprises, capital is usually provided by a single person or a small number of people, so the structure of capital and technology is relatively small, and the period of survival and extinction is relatively short, so often small and medium-sized enterprises do not form a sense of risk response, lack of system and weak risk management, which restricts the progress of small and medium-sized enterprises. The s