摘要中小企业的发展对大多数经济体和大多数行业领域的发展壮大都发挥了重要作用，中小企业同样是我国社会zhuyi市场经济的有机组成部分。中小企业在国民经济中的地位日益重要，其对促进就业、推动创新和繁荣市场经济起到了非常重要的作用。但中小企业整体上存活时间短和抗风险能力差也是其不可忽视的弱点，因此中小企业内部控制问题的研究十分必要。本文牢牢扭住“中小企业”这一特定主体的特殊情况切入其内部控制的研究，力争从制度规范化的角度进行分析和得出结论。文章的总体思路基于由现象到本质和由问题到措施这一构思，首先对中小企业和内部控制进行概述，为之后的分析问题和解决问题作出铺垫，而后在历史唯物zhuyi的指引下对其发展过程和存在问题进行深入解析，最后将内部控制理论与中小企业的实际相结合提出系统的解决方案。86512

毕业论文关键词: 中小企业；内部控制；信息化；风险管理与控制

Study on the Internal Control of Small and Medium-sized Enterprises

Abstract The development of small and medium-sized enterprises plays an essential role in the development of the most economies and industries, at the same time， small and medium-sized enterprises are together an integrated part of the socialist market economy in China。 The role of small and medium-sized enterprises in the national economy has become increasingly significant, which plays a very crucial role in promoting employment, innovation and prosperity of the market economy。 But it as a whole has a short survival time and its anti-risk ability is also an weakness which should not be neglected, so the research on the problems and countermeasures of internal control of small and medium-sized enterprises is extremely vital。 The paper focusing on the special situation and subject of the small and medium-sized enterprises tries to analyze and draw a conclusion from the point of view of the standardization of internal control system。 The general idea of the article is from the phenomenon to the nature and from the problem to the countermeasures, that is, the overview of small and medium-sized enterprises and internal control are at first proposed, which lay the foundation of the analysis of problems and its solutions。 Then with the guidance of historical materialism, the development process and existing problems of the internal control of small and medium-sized enterprises are analyzed。 At last, the author puts forward the solution of the internal control system by combining the theory of internal control with the practice of small and medium-sized enterprises。

    Key words: Small and Medium-sized Enterprises; Internal Control; Information; Risk Management and Control

目 录

0 引言 1

1 中小企业界定及内部控制概述 2

1。1 中小企业的界定 2

1。2 内部控制概念及理论基础 3

2 中小企业内部控制框架 5

2。1 中小企业面临的主要风险 5

2。2 中小企业内部控制的目标 5

2。3 中小企业内部控制的建设原则 6

2。4 中小企业内部控制的框架体系 7

3 中小企业内部控制的问题 7

3。1 中小企业治理结构不完善 7

3。2 中小企业文化落后 8

3。3 中小企业信息化程度相对较低 中小型企业内部风险管理与控制研究:http://www.youerw.com/kuaiji/lunwen_106895.html