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实务中,中小企业在建设内部控制体系时往往显得力不从心。究其主要原因大概有两条:第一,国家现行内控规范体系(包括企业内部控制应用指引)从普适性角度而言是全面和充实的,但是,对于中小企业而言略显繁杂,中小企业不知从何入手;第二,中小企业限于基础相对薄弱以及成本节约考虑,没有充分的实施能力和动力建立一套完善的内控体系。截至2016年7月31日,新三板挂牌企业已达7917家。出于企业内部管理以及外部监管需要,新三板企业的内控建设变得愈加重要。笔者在实务中为诸多中小企业提供过内控项目的实施,下面以A公司为例,提炼出一些内控实施的经验以供大家参考。
In practice, small and medium-sized enterprises often seem unable to build their internal control system. There are roughly two main reasons for this. First, the current national regulatory system (including the application of internal control guidelines) is comprehensive and substantial from a universal perspective. However, for SMEs, it is somewhat complicated and medium and small Second, small and medium-sized enterprises are limited to the relatively weak foundation and cost-saving considerations. They do not have the full implementation capacity and motivation to establish a sound internal control system. As of July 31, 2016, the number of new three board listed companies has reached 7917. Due to the internal management of the enterprise and the need of external regulation, the internal control of the new three-board enterprises has become increasingly important. The author in practice for many small and medium enterprises to provide internal control project implementation, the following A company, for example, extract some experience in the implementation of internal control for your reference.