论我国民营中小企业内控的现状及改进措施

论我国民营中小企业内控的现状和改进措施
 

摘 要

中小企业在绝对数量和比例上占据了我国国民经济的主要部分和就业岗位的绝大部分，其发展水平对于国民经济特别是社会稳定起着至关重要的作用，其中私营企业占据绝对主要地位。然而我国中小企业的发展过程中，往往对内部控制缺乏关注甚至完全缺失。没有制度约束和缺乏内控观念或者照抄国外成功大企业的模式使得我国中小企业在公司治理和制衡方面大多并不成功，直接影响了企业的发展程度甚至生存。因此完善我国民营中小企业的内部控制对提高企业的经营水平和盈利能力会起到明显的催化作用，有利于我国中小企业的发展。本文试图通过对我国民营中小企业的内部控制状态及其环境的分析，对其内部控制的过程和环境的改进提出意见，促进民营中小企业的未来发展。

关键词：私营企业  中小企业  内部控制  制衡  环境

A Discuss Of The Current Situation And Improvement Measures Of Internal Control Of Small And Medium-sized Enterprises In China
 

Abstract

Small and medium-sized enterprises has occupied the major part of China's national economy and most of the jobs in absolute number and proportion,  whose level of development plays a vital role in national economy and social stability, of the mentioned above private enterprises take absolute primary position. However, in the process of their development, the medium-sized enterprises often pay little attention on its own internal control. The absence of institutional constraints and the lack of internal control concept, or simply copy the internal control mode of large foreign enterprise make them unsuccessful in corporate governance and balances, which directly affect their development or even their survival. Therefore, completing internal control of small and medium-sized private enterprises would emerge a significant catalytic on improving their management result and profitability, which should be helpful for their long-term development. This paper attempts to briefly analyze the condition and environment of the internal control of small and medium-sized private enterprises in China, thus to offer a proposal on promoting their future development.

Keywords: Small and medium-sized enterprises
 private enterprises  internal control  balance  environment

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