对内部控制的思考—基于我国中小型企业
摘要
随着我国中小企业飞速发展，它们在我国国民经济中所占的比重也越来越大，地位也越来越重要。然而在现代市场竞争体制下，许多中小企业内部控制出现了各种各样的问题，严重阻碍了企业的发展。本文主要通过对我国中小型企业内部控制的研究，分析了中小型企业实施内部控制的意义与研究目的，从我国国内企业内控实务中了解存在的主要问题，结合实际情况分析其弊端，探讨出适合改善我国中小型企业内部控制的有效措施，使企业提高管理水平，增强自身竞争力。
关键词：内部控制；中小企业；成本；监督
Thought on internal control
——Based on the study of Chinese small and medium-sized enterprises
ABSTRACT
With the rapid development of small and medium-sized enterprises, their share of the national economy is also growing, more and more important position. However, competition in the modern market system, many small and medium-sized enterprises have emerged within the control of a wide range of issues, a serious impediment to the development of enterprises. This article mainly through the study of internal control to explain it’s significant to implement the internal control objectives . From the main problems of domestic enterprise’s internal control, combined with actual situation analysis of its drawbacks. Exploring the suitable to improve Chinese small and medium-sized enterprise’ internal control measures to enhance the level of management enterprises and their competitiveness.
Key words: Internal control ; Small and medium-sized enterprises;
Cost ; Monitor
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