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| 中小企业内部控制现状、成因及改进对策 摘要 良好的内部控制可以在最大程度上减少舞弊现象的产生，同时也能促进企业的健康发展。内部控制制度，指一个企业为保证各项经营和业务活动能够有效进行，保护资产的安全完整和充分运用，提高经营管理水平和效益，而制定和实施的程序和措施。由于我国中小企业由于受制于自身规模大小以及有限的资源，往往内部控制缺失或者薄弱，通常中小企业相比大中型企业更容易遭受到各种风险，生存期面临极大挑战。本文通过探讨与分析我国中小企业内部控制的薄弱点以及所存在的缺陷，以内部控制规范为导向，就企业内部管理体系、内部审计人员职责以及风险管控等方面对中小企业内部控制改善提出一些富有参考价值的改革措施。 【关键词】中小企业 内部控制 改革措施 Abstract Good internal control can minimize the occurrence of fraud and promote the healthy development of enterprises. Internal control system refers to the procedures and measures formulated and implemented by an enterprise in order to ensure the effective operation and business activities, protect the safety,integrity and full use of assets, and improve the level and efficiency of operation and management. Because the small and medium-sized enterprises in our country are restricted by their own size and limited resources, their internal control is often lacking or weak. Generally, small and medium-sized enterprises are more vulnerable to various risks than large and medium-sized enterprises, and their lifetime is facing great challenges. This paper discusses and analyzes the weaknesses and defects of internal control of small and medium-sized enterprises in China,and puts forward some valuable reform measures to improve the internal control of small and medium-sized enterprises in terms of internal management system, internal auditors' responsibilities and risk management and control. |
