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《企业内部控制基本规范》自2009年7月1日实施以来,为大中型企业规范管理、提升经营效率、降低经营风险等提供源源不断的动力,企业本身也在实施内部控制基本规范的过程中不断提高核心竞争力。随着我国多元化经济的发展,众多小企业逐渐成为国家经济发展的重要组成部分。但是,由于小企业组织结构简单、管理制度缺失等特点,致使我国小企业目前尚处于对内部控制的了解程度很低、内部控制制度不健全等状况。如何在小企业中推行内部控制制度?小企业建立和实施内部控制需要掌握哪些要点?本文结合小企业的管理特点和内部控制实施现状,提出小企业实施内部控制应当关注的尽快出台适合小企业执行的《小企业内部控制制度》等要点。
Since the implementation of the “Basic Standards for Enterprise Internal Control” on July 1, 2009, it has provided an endless stream of motivation for large and medium-sized enterprises to standardize their management, improve operational efficiency and reduce operational risks. Enterprises themselves are also implementing the basic norms of internal control Continuously improve core competitiveness. With the development of our diversified economy, many small enterprises have gradually become an important part of the country’s economic development. However, due to the simple structure of small business organizations and the lack of management system, small enterprises in our country are still in a low level of understanding of internal control and the internal control system is not perfect. How to Implement Internal Control System in Small Enterprises? What Points Should Small Enterprises Control in Establishing and Implementing Internal Control? In this paper, combining with the management characteristics of small enterprises and the status quo of internal control implementation, this paper proposes that small enterprises should pay attention to implementing internal control as soon as possible, The “small enterprise internal control system” and other points.