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随着我国经济形势和市场环境的快速变化,国内经济水平不断得到提高,市场竞争也随时间变得异常激烈。中小企业想要在沉重的竞争压力中得以存活,并占据一席之地,则必须要加强内部控制建设。内部控制是指在社会环境或市场环境下,企业为了让自身的有限资源能够得到充分的利用和安排,并保证其安全性和完整性,同时确保会计以及财务信息的真实可信,最终提高企业的整体经济效益而在内部进行的一系列控制、调节及监督的方式方法及措施。而目前中小企业的内部控制建设有着许多疏忽和不足的地方,必须要采取一系列措施,以保证内部控制作用的充分发挥和内部控制职能的有效执行。
With the rapid changes in China’s economic situation and market environment, the domestic economic level has been continuously improved and the market competition has become extremely fierce over time. SMEs want to survive the heavy competitive pressures and occupy a place, we must strengthen internal control. Internal control refers to the social environment or market environment, in order to allow enterprises to make full use of their limited resources and arrangements, and ensure its safety and integrity, while ensuring that accounting and financial information is true and credible, and ultimately improve the business The overall economic efficiency of the internal and a series of control, regulation and supervision of the ways and means and measures. At present, there are many negligence and inadequacies in the internal control construction of SMEs, and a series of measures must be taken to ensure the full implementation of internal control and the effective implementation of internal control functions.