中小型企业内部控制制度设计摘要随着经济全球化进程的发展，以及市场竞争的日趋激烈，中小企业问题已成为世界性的长久课题。加快中小企业的发展，对于发展中国家或发达国家而言，都是一项长期而艰巨的任务。内部控制是企业为规范会计行为、保证会计资料的准确性和可靠性、提高企业会计信息质量、保护企业资产的安全完整、确保有关法律法规和规章制度的贯彻执行等方面制定和实施的一系列控制方法、措施和程序。是随着单位对内强化管理，对外满足社会需要而不断丰富和发展起来的，对于解决企业各种管理缺陷有着不可或缺的作用。目前，国内许多大企业已逐渐认识到了内部控制的重要性，而国内的中小企业在不断的深化改革中，虽然有各种管理弊端日益暴露出来，但大多数中小企业对内部控制的认识还比较模糊。因此，促进国内中小企业对内部控制重要性的认识，建立中小企业内部控制制度的设计就显得十分紧迫。
关键词：中小企业；内部控制；制度设计；制度完善
Business Accounting Oversight existing problems and countermeasures
Abstract
With the economic globalization and the fierce market competition, the private company problem has become a universal problem.Speeding up the development of private company is a long term and arduous task for developing countries as well as developed countries.Internal control is a series of method,measure and procedures to regulate accounting behavior，insuring the credibility of accounting data,improving the information of accounting,protecting the integrity of company,insuring the enforcement of relative regulations and laws.It has developed to enhance the management and meet the demand of society,which has great significance in solving various management deficiency in companies.At present,many large state-owned companies has realized the importance of internal control,but many private companies has not realized that while many managerial deficiency has emerged in the reform of private companies.Thus,it is urgent to make private companies realize the importance of internal control,and the design and application of internal control system of private company is quite necessary.
Key words: Small enterprise；Internal control；System design
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