中小企业内部控制问题研究

摘    要
  内部控制贯穿于企业经营管理活动的各个方面,只要企业存在经济活动和经营管理,就需要加强内部控制,建立相应的内部控制制度。建立企业内部控制制度应规范的主要内容,规定处理各种经济业务的职责分工和程序方法。明确资产记录与保管的分工。保证会计凭证和会计记录的完整性和正确性。建立财产清查盘点制度。保证企业内部控制制度执行的主要措施,企业必须重视对内部控制制度管理人员的选用。企业必须发挥内部审计机构的作用。应发挥国家审计机关、部门审计机构的权威性和监督作用。
本文论述我国中小企业内部控制的问题和解决方法。首先介绍了研究的背景、国内外的研究的现状、论文的主要研究思路。企业内部控制概念、历史演变的过程以及企业内部控制的要点和内部控制的设计原则。分析了我国中小企业内部控制存在的的问题，我国中小企业的特点及家族式的管理方式。提出了对这些企业内部控制的解决对策分为建立体系、实施监控、完善内部控制的环境及对人员的培训及管理。
关键字：中小企业、内部控制
Internal Control Issues for SMEs
Abstract

 Internal control throughout the enterprise in all aspects of management activities, as long as there is economic activity and corporate management to the need to strengthen internal controls, the establishment of appropriate internal control system. Establishment of internal control system should regulate the main content of the provisions dealing with the division of responsibilities of various economic activities and procedural methods. A clear division of assets and custody of records. Accounting documents and accounting records to ensure completeness and accuracy. Establish an inventory of the property system. Internal control system to ensure implementation of key measures, companies must pay attention to the management of the internal control system selection. Enterprises must play the role of internal audit. Should play a national audit agencies, departments audit agency the authority and supervision.
    This paper discusses the problems of SMEs in China and internal control solutions. First introduced the background, the status of the research at home and abroad, the paper's main ideas. Internal control concepts, historical evolution of the process and elements of internal control and internal control design principles. Analysis of existing internal controls of small and medium problems, the characteristics of SMEs and family approach to management. These proposed countermeasures internal control system is divided into the establishment, implementation monitoring, improve the internal control environment and on personnel training and management.

Keywords: SMEs, internal control

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