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目前,我国小微企业的生存发展空间并不乐观:融资难、用工难、成本高、税负高,与其总体价值严重失衡。立足于小微企业的发展,除了政府应加大政策扶持力度,市场充分有效外,规范有效的内部建设显得尤为重要。鉴于目前国家尚未出台有关小微企业内部控制制度方面的指导与制度,文章借鉴COSO报告,探讨小微企业如何利用有限成本,最大化发挥内部控制效益。
At present, the space for survival and development of small and micro enterprises in our country is not optimistic: difficulties in financing, hard employment, high costs, high tax burden and serious imbalance with their overall value. Based on the development of small and micro enterprises, in addition to the government should increase policy support, the market fully effective, standardized and effective internal construction is particularly important. In view of the fact that the country has not yet issued any guidance and system on the internal control system for small and micro enterprises, this article draws on the COSO report to explore how small and micro enterprises can utilize limited costs to maximize the effectiveness of internal control.