中小企业内部控制制度不完善

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1、中小企业内部控制制度不完善　　篇一：中小企业内部控制制度存在的问题及对策研究　　编号：　　毕业论文（设计）　　题目：　　完成人：　　班级：　　学制：　　专业：　　指导教师：　　完成日期：　　中小企业内部控制制度4年财务管理XX-04-04　　目录　　摘要·····················································(1)　　一、引言·················································(1)　　二、内部控制概述································

2、·········(2)　　(一)内部控制的含义········································(2)　　(二)中小企业加强内部控制的意义·······························　　1．有利于提高中小企业经营信息和财务信息的质量·················　　2．有利于保障中小企业内部经济活动的合法性·····················　　3．有利于提升中小企业的经营管理效率·························　　4．有利于提高中小企业的管理效率和市场竞争力············

3、·······　　三、我国中小企业内部控制存在的问题·························　　(一)企业行为主体内部控制意识薄弱·····························　　(二)不重视企业文化········································　　(三)缺乏良好的内部控制制度··································　　1.会计基础不规范，财务制度不健全····························　　2.人力资源体系不健全······················

4、···············　　3.缺乏良好的信息系统和沟通机制·····························　　4.监督制度不完善·······································　　5.风险意识淡薄，风险管理不规范·····························　　四、加强中小企业内部控制的措施····························　　(一)加强企业行为主体方面的控制·······························　　(二)注重企业文化的建设················

5、·····················　　(三)完善相关内部控制制度····································　　(2)(2)(2)(2)(3)(3)(3)(3)(3)(4)(4)(4)5)(5)(6)(6)(6)(7)（　　1.加强会计基础工作，健全财务制度····························(7)　　2.完善人力资源政策·······································(7)　　3.构建有效的信息交流与沟通体系·····························(8)　

6、　4.完善监督机制·········································（9)　　5.加强风险分析与控制·····································(9)参考文献·················································(10)Abstract···················································(11)　　中小企业内部控制制度存在的问题及对策研究　　摘要：随着我国经济的迅速发展，民营企业的不断兴起和发展壮大，中小企

7、业已成为国民经济的重要组成部分。中小企业在吸收就业、提供国家税收、促进经济增长方面做出了巨大的贡献。然而在发展过程中，一些中小企业存在着内部管理薄弱、经济效益较差的现象。其主要原因是没有建立和完善内部控制制度，致使其经济发展受到严重的制约。因此，加强中小企业内部控制制度的建设是促进企业健康发展、良性循环的重要途径。本文简述了加强中小企业内部控制的意义，分析了中小企业内部控制的现状，并针对其普遍存在的问题提出了一些相应的对策和建议，以确保他们在我国经济迅速发展的大环境下能茁壮成长。　　关键词：中小企业；内部控制；问题；措施　　一、引言　　中小企业对于经济的发展具

8、有重要的作用：中小企业也成为中国经济中