浅谈中小企业内部控制存在的问题及对策

目录

摘要 1

引言........... 1

一中小企业内部控制概述······························································1

  （一）企业内部控制的概述····························································1

  （二）中小企业的特点········································································1

二我国中小企业内部控制存在的问题分析·····································2

（一）对内部控制不够重视，对其认识不足·····································2

（二）岗位不分离，缺乏相互牵制······································2

  （三）内部审计弱，外部监督不足········································2

  （四）内部控制制度缺失或不完善·····························································································2

  （五） 会计机构与会计人员设置不符合会计规范，会计人员综合素质偏低·····················································································2

三 中小企业内部控制所存在的问题的对策······································3

（一）提高企业全体员工对内部控制的认识，造就良好的内控环境·········································································································3 （二）设置内部控制结构，造就良好的内控环境················································································································3

(三)在中小企业中建立起行之有效的内部控制制度················································································································3

（四）建立科学高效的内部管理机制················································································································3

（五）建立健全内部稽核制度，内部审计再监督················································································································3

参考文献 4

致谢 .5