中小民营企业的内部控制研究

近年来，规模小、灵活性强和企业运营柔性高等独特的经营特点使得中小民营企业在我国获得了越来越多的企业家的青睐，我国中小民营企业的规模发展迅速。但是另一方面，我国内部控制研究起步比较晚，随着中小民营企业的快速发展，我国内控领域对于这类企业的理论研究呈现出滞后于管理实践的问题。因此本论文就将在对我国的中小民营企业内部控制现状分析的基础上对中小民营企业内部控制的设计进行适配我国企业发展的深入研究。
全文分为四个部分，第一部分是本论文引言，主要陈述论文的研究背景和对中小民营企业进行界定；第二部分是文献综述，主要陈述国内和国外中小民营企业内部控制研究的现状；第三部分则是笔者归纳我国中小民营企业内部控制的现状；第四部分笔者根据内控现状提出合适的内部控制设计的两种主要思路——程序控制法和授权控制法，为内部控制构建提出实际建议。

关键词：中小民营企业，内部控制，程序控制法，授权控制法
ABSTRACT

    In recent years, small size, strong flexibility and business operating characteristics make entrepreneurs in favor of small and medium-sized private enterprises in China. But on the other hand, internal control research in China started relatively late. With the rapid development of small and medium-sized private enterprises, internal control research field on theory lagged behind the management practice. So this paper will do some research of enterprise internal control design for our country's small and medium-sized private enterprises based on the analysis of current situation.
The full text is divided into four parts. The first part introduces the paper's research foundation, mainly analyzing the operation characteristics of small and medium-sized private enterprises. The second part is the literature review of domestic and foreign status quo of internal control about small medium-sized private enterprises. And in the third part is the summary of the status quo of internal control. The fourth part the author puts forward two thoughts of design and detailed analysis for internal control according to the current situation.

Key Words: Small and medium-sized private enterprises，Internal control，Risk，Program control，Authorized control

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