中小企业内部控制中存在的问题及完善对策研究

目 录

摘要································································3

前言·································································4

一、内部控制概述·····················································5（一）内部控制含义·················································5

（二）中小企业内部控制的意义·······································5

二、我国中小企业内部控制的现状·······································6

（一）控制环境基础薄弱·············································6

（二）企业内控部门责权不对称、内部控制和监督力度缺失···············6

三 、我国中小企业内部控制存在的问题·································7

（一）企业行为主体内部控制意识薄弱·································7

（二）缺乏全面内控制度且管理效率低·································7

（三）岗位设置缺乏牵制 ············································9

（四）不重视企业文化建设···········································10

四、中小企业内部控制的解决对策·······································10（一）加强企业行为主体的控制·······································10（二）增强管理者的素质和内部控制的意识·····························10（三）完善相关内部控制制度·········································11（四）重视人力资源的作用 ·········································13（五）培养企业文化，重视人力资源及奖惩·····························14

参考文献····························································15

中小企业内部控制中存在的问题及完善对策研究

【摘要】：

随着我国经济的迅速发展，民营企业的不断兴起和壮大，中小企业已成为国民经济的重要组成部分。中小企业在吸收就业、提供国家税收、促进经济增长方面做出来巨大的贡献。然而在发展过程中，一些中小企业存在着内部管理薄弱、经济效益较差的现象。其主要原因是没有建立和完善内部控制制度，致使其经济发展受到严重的制约。因此，加强中小企业内部控制制度的建设是促进企业健康发展、良性循环的重要途径。本文简述了加强中小企业内部控制的意义，分析了中小企业内部控制的现状，并针对其普遍存在的问题提出了一些相应的对策和建议，以确保他们在我国经济迅速发展的大环境下能茁壮成长。

关键词：中小企业；内部控制；问题；措施