毕业论文,中小企业内部控制

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论文题目：

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指导教师：

中小企业内部控制的问题与解决对策

2013年4月

目 录

引言·····························································································································

一、中小企业的划分与内部控制的概述 ········································································

二、我国中小企业内部控制存在的问题 ········································································

1、控制环境基础薄弱 ···························································································（1）企业管理层内控意识淡薄 ······································································（2）财务人员内控意识淡薄 ··········································································

2、缺乏全面内控制度且管理效率低 ······································································

3、岗位设置缺乏牵制 ···························································································

4、财务管理不够严密 ···························································································

三、解决对策···············································································································

1、完善内部控制环境 ···························································································（1）增强管理者的素质和内部控制的意识 ·····················································（2）培养企业文化 ························································································（3）建立和落实内控制度 ·············································································

2、不相容职务分离 ·······························································································

3、充分利用资金，合理资本结构 ··········································································

4、加强监督 ·········································································································

5、重视人力资源及奖惩 ························································································结束语 ·························································································································参考文献······················································································································

中小企业内部控制的问题与解决对策

姓名

专业

学号

指导老师：XX 摘要：中小企业在我国国民经济中起着重要作用，而内部控制制度是规范中小企业内部管理、提高经济效益的重要保证。在西方国家，内部控制经过漫长的发展，已经形成了一整套比较完善的内部控制系统，并主导着国际内部控制的发展方向。然而，对我国来讲全面认识内部控制才刚刚开始，会计信息失真、经营失败等在很大程度上都归结于内部控制的失灵。我国中小企业迫切需要加强企业的内控制度，通过企业内控制度的纠正作用，优化企业结构。由于我国中小企业多是民营企业，家族式管理特点明显，尚未确立现代企业制度，在内部管理上存在着不少的薄弱环节和漏洞。因此分析当前中小企业内部管理中存在的问题和原因，提出相应的对策建议，以优化中小企业内部控制制度，促进中小企业健康、稳步发展成为一个待解决的现实问题。

关键词：中小企业；内部控制；问题；对策

引言

中小企业占中国企业数量的98%以上，为中国新增就业岗位贡献是85%，占据新产品的75%，发明专利的65%，GDP的60%，税收的50%，所以不管是对于就业还是创新，还是经济发展都非常重要。可见中小企业对我国经济增长和社会发展起着举足轻重的作用。然而，却存在着一种中小企业“生长力强，生命力弱”的现象：我国中小企业平均寿命仅为4.2岁，民营企业为2.9岁，中小企业的生存与发展非常艰难。相对大型企业而言，在财力、物力、人力资源等方面有明显不足，在市场竞争处于弱势地位，其内部控制机构的设置和职责划分容易产生交叉重叠现象，这影响到中小企业企业内部控制制度的建设和实施。从当前实际来

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