中小企业内部控制建设中的问题与对策研究 -会计学专业

摘要

中小企业作为国民经济的重要组成部分，在促进经济增长、推动技术创新和吸纳就业方面发挥着不可替代的作用。然而，由于资源有限、管理经验不足以及外部环境复杂多变，中小企业的内部控制建设面临诸多挑战。本研究以中小企业内部控制为切入点，旨在深入探讨其在实际运行中存在的问题，并提出针对性的改进对策。研究采用文献分析与案例研究相结合的方法，通过对国内外相关理论的梳理以及对典型中小企业内部控制实践的剖析，揭示了当前中小企业在内部控制设计与执行中的主要问题，包括制度不健全、监督机制缺失、信息化水平低下以及风险管理意识薄弱等。同时，研究结合企业实际情况，提出了优化内部控制框架、强化内部审计职能、提升信息化管理水平及加强员工培训等一系列具体措施。

关键词：中小企业内部控制风险管理

Abstract

As an important part of the national economy, small and medium-sized enterprises play an irreplaceable role in promoting economic growth, promoting technological innovation and absorbing employment. However, due to the limited resources, lack of management experience and the complex and changeable external environment, the internal control construction of smes faces many challenges. This study takes the internal control of small and medium-sized enterprises as the entry point, aiming to deeply explore the problems existing in the actual operation, and propose targeted improvement countermeasures. Research using the method of combining literature analysis and case study, through the relevant theory of domestic and the analysis of typical small and medium-sized enterprise internal control practice, reveals the current small and medium-sized enterprises in the internal control design and execution, including the system is not sound, lack of supervision mechanism, informatization level and weak risk management consciousness, etc. At the same time, combined with the actual situation of the enterprise, a series of specific measures, such as optimizing the internal control fr amework, strengthening the internal audit function, improving the level of information management and strengthening staff training.

Keyword:Small And Medium-Sized Enterprises Internal Control Risk Management

1绪论 1

1.1中小企业内部控制建设的研究背景 1

1.2中小企业内部控制研究的意义 1

1.3国内外中小企业内部控制研究现状 1

1.4本文研究方法与技术路线 2

2中小企业内部控制建设的现状分析 2

2.1中小企业内部控制的基本框架 2

2.2内部控制建设的主要实践形式 3

2.3当前内部控制建设的典型特征 3

2.4不同行业内部控制建设的差异性 4

2.5内部控制建设中的关键影响因素 4