中小企业内部控制中存在的问题及完善对策研究

绪论······················································4

 1.1选题背景与目的·········································4

 1.2研究思路与方法·········································5

 1.3范文的内容框架·········································5

 

中小企业的界定及内部控制理论·····································5

 2.1国内外中小企业的界定····································5

2.1.1国外中小企业的界定····································5

2.1.2我国中小企业的界定····································5

2.1.3我国中小企业的特点····································6

 

中小企业内部控制的现状及问题····································7

 3.1中小企业内部控制的现状····································7

3.1.1内部控制实施方面····································7

3.1.2内部控制环境方面····································8

3.1.3内部控制监督方面····································8

 3.2中小企业内部控制存在的问题····································8

3.2.1内部环境基础薄弱····································8

3.2.2内部控制监督不力····································8

3.2.3缺乏风险管理体系····································8

 我国中小企业内部控制存在的问题···············8 4.1控制环境基础薄弱······· ··· ··········8 4.2缺乏全面内控制度且管理效率低······· ··· ·········8

4.3岗位设置缺乏牵制······· ··· ·············8 

4.4财务管理不够严密·····················9

5. 中小企业内部控制的解决对策················10 5.1完善内部控制环境·····················10 5.2增强管理者的素质和内部控制的意识·············10 5.3健全企业的治理结构····················11 5.4培养企业文化························11 5.5重视人力资源的作用·····················11 5.6建立和落实内控制度·····················11 5.7不相容职务分离·······················12 5.8充分利用资金，合理资本结构·················12 5.9加强监督··························13 5.10重视人力资源及奖惩····················13

6 结论····························14 

内 容 摘 要

改革开放以后，我国中小企业得到了迅速的发展，而且在国民经济中占据了重要地位。据目前统计，中小企业占据我国企业总量的99%，已成为我国经济增长、吸收劳动力就业与维护社会稳定的关键力量。但是，中小企业的内部控制存在着很多问题，而内部控制是现代企业管理的重要手段，对于企业防范风险、减少不必要的损失及提高资本获利能力具有非常积极的作用。所以，在当今竞争日益激烈的经济环境下，中小企业必须建立并不断完善其内部控制制度。 本文以我国中小企业内部控制机制为研究对象，采用数据分析和理论探讨相结合的研究方法，阐述了我国中小企业内部控制的现状，并分析了其存在的问题，这些问题主要体现在中小企业的内部环境基础薄弱、内部控制监督不力及缺乏风险管理体系等。继而以我国中小企业内部控制规范为依据，从企业治理结构、内部审计职能与风险管理系统等方面为中小企业内部控制的改善提供了一些对策建议，认为中小企业应规范其法人治理结构、充分发挥内部审计的作用、建立财务风险预警机制并加强企业文化建设。 本文的研究价值在于：基于理论联系实际，阐述中小企业内部控制的特点与存在的问题，依据内部控制规范，借鉴现代企业制度，阐明了中小企业完善其内部控制应考虑的因素和注意的问题，以其为中小企业内部控制构建实践提供一定的参考与帮助。中小企业在我国的经济发展中发挥着越来越重要的作用，内部控制对于提高企业管理绩效和经济效益有重要意义，但我国中小企业内部控制的缺失和失效问题十分突出。文章针对中小企业在内部控制上存在的问题，提出了建立和完善中小企业内部控制的相关对策。