成人教育毕业论文大纲
论 文 题 目：中小企业内部控制存在问题及对策
专 业 名 称： 会计学
学 生 姓 名： 徐维苏
指导教师姓名： 唐建椒麻鸡翅
荣
指导教师职称：
院 系 （点）： 商学院
日 期： 年 月 日
目录
摘要.....................................
关键词...................................
一.什么是内部控制...............................................
二. 内部控制理论历史的演变..............................
三.中小企业的现状.....................................
四.论文研究的目的和意义...................................
五.中小企业内部控制存在的问题及成因........
1. 内部控制认识不到位..........................
2. 内部控制制度不健全..........................
3. 内控主体素质不够高..........................
4. 内部组织机构不完善..........................
5. 内部监督机制薄弱.............................
六.中小企业内部控制存在的问题解决对策
1. 强化经营者内控意识..........................
2. 建立健全内部硒对人体的作用
控制制度.........................
3. 提高内控主体人员素质.........................
4. 重视企业组织机构建设.........................
5. 强化内外审计监督机制.........................
综合结论
结束语
中小企业内部控制存在的问题及 对策
摘要
中小企业作为市场经济的主要参与者，对确保我国国民经济适度增长、缓解就业压力、优化经济结构等具有重要的意义，在活跃市场和促进国民经济发展中起着不可替代的作用。尽管中小企业发展迅速,但同时我们看到许多中小企业的寿命并不长，其原因有很多，其中内部控制不健全或缺失是一个非常关键的因素。企业内部控制制度的是否健全，是否严格执行，是企业生存发展的关键。因此，中小企业要想健康持续发展,必须重视内部控制制度的建设和执行。
本文通过分析我国中小企业内部控制的现状和存在的问题，提出加强中小企业内部控制的设计原则和对策建议。目前中小企业内部控制的现状主要有：对内部控制的重要性认识不足；内部控制制度缺失或不完善；风险意识差；缺乏有效的监督机制；缺乏管理人才。建立和完善中小企业内部控制的对策有：提高企业全体员工对内部控制的认识，造就良好的内控环境；在中小企业中建立起行之有效的内部控制制度；强化风险意识，增强企业竞争力；加强对内部控制过程的监督；加强人员的配合。
关键词：中小企业内部控制；现状；问题；对策
Problems and Countermeasures of the small and medium-sized enterpri internal control
ABSTRACT
Small and medium-sized enterpri as the main participants in the market economy,has an important meaning in ensuring moderate growth of China's national economy, relieving the employment pressure and optimizing the economic structure , plays an irreplaceable role in the active market and promoting the development of national economy . Although small and medium-sized enterpri development rapidly, but at the same time we e many small and medium-sized enterpris' life is not long, with many reasons,internal control is not sound or missing is a very crucial factor. Of the internal control system of enterpri is sound, whether strict execution, are the keys of the enterpri survival and development . Therefore, small and medium-sized enterpri to be he
althy and sustainable development, we must attach importance to the construction and execution of the internal control system .
This article through the analysis of the prent situation and existing problems in the small and medium-sized enterpri internal control , puts forward the designing principles and countermeasur正确的站姿
es of the small and medium-sized enterpris' internal control。At prent the situation of the the small and medium-sized enterpris' internal control mainly has: Not realize the importance of the internal control ; The internal control system is lacking or not perfect; Risk consciousness difference; Lack of effective supervision mechanism; Lack of management personnel. To establish and perfect the small and medium-sized enterpris' internal control countermeasures, we must improve the enterpri staff's understanding on the internal control ;create a sound internal control environment; Establish effective internal control system in small and medium-sized enterpris; Strengthen the risk awareness; Enhance the enterpris' competitiveness; Strengthen the supervision of the internal control process; Stren
gthen the person's cooperation.
