我国中小企业内部控制研究

摘 要
内部控制是为实现经营管理目标、组织内部经营活动而建立的的各职能部门之间对业务活动进行组织、制约、考核和调节的方法、程序和措施。我国中小企业发展迅速，但内部控制不容乐观，严重阻碍了中小企业的生存和发展。本文采用文献分析与理论分析相结合的方法，结合中小企业的特点，对中小企业内部控制存在的问题展开探讨，并就如何加强我国中小企业内部控制建设提出了一些建议措施。希望能完善中小企业内部控制建设，从而使中小企业逐步走向规范化发展的道路，更好地发挥其在我国社会和经济发展中的作用。
关键词:中小企业；内部控制；控制环境；监督机制

Abstract
    Internal control is to achieve the objectives of management,and establishment of business activitie between the various unctions of operational to guarantee the security of corporate assets, the reliability of financial reporting activities, constraints,examination and regulation of methods，procedures and measures. It is quick that the medium and small businesses of our country develop, but the internal control management is not optimistic.The medium and small businesses need tocombine its own characteristics, and optimize the control environment,clear control objectives,improving the control of technology and constantly improve the internal control system to enhance the effectiveness of internal controls. Through a large number of screening and information related to the data, combined with the actual work of the author of the status quo,discuss to establish of the internal control system of medium and small size enterprises. So that they gradually standardize the development of roads,develop it in the society of our country and the role in economic development better.
Key words: Medium-small sized enterprise;Internal control;Control environment; supervisory mechanism

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