我国中小企业内部控制现状及对策研究

摘要：我国经济发展的过程中，中小企业的贡献越来越大，最大化了自由市场的竞争力的发挥，活跃了市场经济，成为经济发展中一支不可缺少的重要力量。然而潜心观察我们就不难发现，我国中小企业在内部控制上存在很大问题，影响了中小企业的健康发展，加大了中小企业业主的经营风险。中小企业内部控制薄弱和失效已经成为制约中小企业发展的瓶颈问题。这个问题受到了企业员工，政府机关，甚至是普通老百姓的广大关注。
所以，在加快中小企业发展的同时，我们更要长期进行中小企业内部控制制度存在问题的研究。本论文首先介绍了我国中小企业的特点，然后对中小企业内部控制存在的问题及其原因进行了深入分析，最后针对中小企业的特点，提出了相应的对策。更加正确的对待这个问题对我国经济的稳定发展具有十分重大的意义。5981
关键词：中小企业内部控制对策
Research on current situation and Countermeasures of internal control of small and medium-sized enterprises in China
Abstract：The process of economic development,the small and medium-sized enterprise more and more contribution ,the maximum of the free market competitivenessw,active in the market economy,to become an important force for economic development in an indispensable.However,we can easily find the painstaking observation,our country small and medium-sized enterprise has a lot of problems in the internal control,which affect the healthy development of small and medium-sized enterprises and more small business owners business risk.The small and medium-sized enterprise internal control weakness and failure has become a bottleneck restricting the development of small and medium-sized enterprises..This problem is the enterprises employees,government agencies,and even tne general attention of ordinary people.
So,in the small and medium enterprises to speed up development and at the same time,we should study the problems of small and medium-sized enterprise internal control system for a long time.This paper first introduces the characteristics of SMEs in China.Then has carried on the through analysis to the small and medium-sized enterprise internal control existence internal control existence,question and reason.Finally,according to the characteristics of small and medium-sized enterprises,put forward the corresponding countermeasures.The correct treatment of this problem is of great significance to the stable development of economy of our country.
KeyWords：Medium-sized and small enterprises; internal control; the way to deal with a situation
目录
一、引言1
（一）中小企业的基本概念1
（二）中小企业在我国经济中的支柱地位1
1、中小型企业在国民经济处于重要地位1
2、中小企业是增加就业岗位的主要渠道1
3、中小企业使中国市场具有活力1
4、中小企业促进我国的技术创新2
二、中小企业内部控制的内容3
（一）中小企业内部控制的基本概念3
（二）我国对中小企业内部控制基本要求3
（三）内部控制制度的作用3
1、保证会计信息的真实可靠3
2、防范中小企业经营风险3
3、文护财产的安全完整3
4、促进中小企业的有效经营4
（四）中小企业内部控制制度的基本内容4
三、中小企业内部控制存在问题6
（一）中小企业在内部会计制度内容上未引起重视6
（二）中小企业会计基础工作薄弱6
（三）中小企业不相容职位没有分离7
（四）中小企业会计人员素质偏低7
（五）会计账目管理混乱7
（优尔）存货管理混乱8
（七）控制职能弱化8
（八）法人治理结构不规范8
（九）应收账款控制不力9 我国中小企业内部控制现状及对策研究:http://www.youerw.com/kuaiji/lunwen_3271.html