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中小企业的快速发展,对于提高国民经济增长水平、促进市场竞争、市场繁荣及社会稳定等方面起着很重要的作用。但是中小企业由于在成长过程中,受到规模、人力物力及工作经验等因素的影响,尤其是企业内部会计控制力度不够,大大影响了中小企业的持续健康发展。本文通过对中小企业的内部控制入手,浅析了中小企业内部控制存在问题,最后,结合中小企业特点,对于优化控制环境、改善控制技术,完善内部控制系统等方面提出了措施建设,将有利于很好的提高企业内部控制,防范系列风险。
The rapid development of small and medium-sized enterprises plays an important role in raising the level of national economic growth, promoting market competition, market prosperity and social stability. However, due to the influence of the scale, manpower and material resources, work experience and other factors, the small and medium-sized enterprises (SMEs), which are under the influence of the growth process, especially the lack of internal accounting control, have greatly affected the sustained and healthy development of SMEs. Based on the internal control of SMEs, this paper analyzes the problems existing in the internal control of SMEs. Finally, combining the characteristics of SMEs, it puts forward some measures to optimize the control environment, improve the control technology and improve the internal control system. Good internal control to improve, prevent a series of risks.