中小企业内部控制制度设计

《中小企业内部控制制度设计》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、中小企业内部控制制度设计　　篇一：XX年毕业论文范文,中小企业内部控制　　XXXXXXXXXXXX学院　　毕业论文　　论文题目：　　专业：　　班级：　　学号：　　学生姓名：　　指导教师：　　中小企业内部控制的问题与解决对策　　XX年4月　　目录　　引言·····························································································································-1-　　

2、一、中小企业的划分与内部控制的概述········································································-2-　　二、我国中小企业内部控制存在的问题········································································-2-　　1、控制环境基础薄弱··························································

3、·································-2-　　（1）企业管理层内控意识淡薄······································································-3-　　（2）财务人员内控意识淡薄··········································································-3-　　2、缺乏全面内控制度且管理效率低·····················

4、·················································-3-　　3、岗位设置缺乏牵制···························································································-4-　　4、财务管理不够严密······················································································

5、·····-4-　　三、解决对策···············································································································-5-　　1、完善内部控制环境···························································································-5-　　（1）增强管理者的素质和内部控制的意

6、识·····················································-5-　　（2）培养企业文化························································································-5-　　（3）建立和落实内控制度·············································································-6-　　2

7、、不相容职务分离·······························································································-6-　　3、充分利用资金，合理资本结构··········································································-7-　　4、加强监督················································

8、·························································-7-　　5、重视人力资源及奖惩························································································-8-结束语·········································