中小企业内部控制中存在的问题及完善对策研究

目 录

一、内部控制概述························································3

 （一）企业内部控制的含义············································3

 （二）加强中心企业内部控制的意义····································3

二、中小企业内部控制存在问题 ···········································4

 （一）企业内部控制意识薄弱··········································4

（二）不重视企业文件建设············································5

（三）缺乏良好的内部控制制度········································6

（四）缺乏强有力的监督··············································6

（五）风险意识淡薄，管理不规范······································8

三、解决中小企业内部控制的相关对策······································8

（一）加强企业主体控制··············································8

（二）加强企业文化建设··············································9

（三）建立健全内部控制制度··········································11

（四）加强中小企业内部控制的监督力度································11

（五）建立内部风险识别及评估体系····································12

内容摘要

 中小企业对于经济的发展具有重要作用，中小企业也成为国民经济中越来越重要的力量，随着近年来国有企业结构调整步伐的加快，中小企业在确保国民经济稳定增长、缓解就业压力、拉动民间投资、优化经济结构等方面的作用愈加明显。但是一些中小企业效益差、因为缺乏严格的内部控制而导致财务、生产管理混乱的情况也凸现出来，尤其是近年来的金融危机中，一大批中小企业陷入困境，更凸显出我国中小企业在内部控制上的弊端，因此，加强企业内部控制是中小企业各项管理工作的基础，是中小企业做大做强的必经之路，要想在激烈的市场环境中，获得长久的发展机遇并抵抗各种风险，应对自身的内部控制建设意义十分重大，本文就中小企业在内部控制方面存在的一些问题，提出一些意见建议。

关键词：内部控制，概述，存在问题，相关措施