内部控制是现代企事业单位在对经济活动进行管理时所普遍采用的一种控制机制,它贯穿与企业经营活动的各个方面,只要存在企业经营活动或经营管理,就需要有一定的内部控制与之相适应。然而,从当前实际看,许多中小企业的内部控制问题非常突出,制度相当不完善,从而导致企业效率低下,影响了中小企业的经济效益,甚至影响了企业资产的安全,严重阻碍了中小企业的发展。因此,对中小企业内部控制这一课题的探讨是一个很有意义的话题。本文首先指出了内部控制的涵义及其发展阶段,剖析了我国中小企业内部控制的现状,针对存在的问题提出了建立健全中小企业内部控制制度的有关对策。
The internal control is the modern Enterprises and institutions when carries on the management to the economic activity the institute uses generally one kind of control mechanism, it passes through with business operation each aspect, so long as has the business operation or the management and operation, needs to have certain internal control to adapt with it. However, from current actual looked that many small and medium-sized enterprise's internal control questions are prominent, the system is quite imperfect, thus causes the enterprise efficiency to be low, has affected the small and medium-sized enterprise economic efficiency, even has affected the enterprise assets security, has hindered the small and medium-sized enterprise development seriously. Therefore, to the small and medium-sized enterprise internal control this topic's discussion is a very meaningful topic. This article had first pointed out internal control's implication and the development phase, analyzed Our country Small and medium-sized enterprise internal control present situation, proposed the establishment perfect small and medium-sized enterprise internal control system's related countermeasure in view of the existence question.
关键词:
Key word:
中小企业
Small and medium-sized enterprise
内部控制制度
Internal control system
现状
Present situation
对策
Countermeasure
Internal control is a control system that mordern enterprises apply prevalently to the management of ecomomic activities. It exists in all espects of the enterprise. The adaptive interal control is required once the enterprise operation or operation management presents.However, in fact, many prominent problems, like deficient system in particular are in the small and midum- sized enterprises that lead to the consequence of economic inefficiency and unsecured enterprise assets, thus it will hold back the enterprises'development.Therefore, it is significant to explore the issue of internal control system of the small and midum-sized enterprises. This article firstly indicates the meaning and development stages of internal control and analyses its current situation in the small and midum-sized enterprises of China, and it raises the countermeasure towards the exsiting problems in establishing complete and efficient internal control system in the small and midum-sized enterprises of China.
Key words: small and midum-sized enterprises, internal control system, current situation, countermeasure
"Brief discussion about the problems and countermeasure of the internal control in small and midum-sized enterprises in China