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中小企业在我国国民经济中占主要导位,是国民经济发展不可缺少的重要组成部分。但中小企业往往对内部控制建设意识淡薄、管理知识缺乏,致使其内部控制形同虚设。本文从治理结构、机构设置、权责分配、内部审计、人力资源政策、企业文化五个方面,深入探讨了我国中小企业内部控制的现状与存在的问题;并在此基础上详细分析了加强中小企业内部控制建设的应对措施。
SMEs dominate the national economy in our country and are an indispensable part of the national economy. However, SMEs often lack awareness of the construction of internal control, lack of management knowledge, resulting in the internal control of their own fingertips. This article discusses in depth the status quo and existing problems of internal control of SMEs in China from five aspects: governance structure, organization structure, power and responsibility distribution, internal audit, human resources policy and corporate culture. On the basis of this analysis, The Countermeasures of Enterprise Internal Control Construction.