中小企业的内部会计监督机制研究(A食品有限公司为例).doc

摘要:中小企业作为当今市场经济中活跃的因素，已成为我国国民经济增长与协调运行的基础性力量，其在社会经济发展中发挥着重要的作用。但是中小企业却无法逃脱“寿命短”的命运，尤其是在近几年金融危机影响下，我国的中小企业大量倒闭，不利于我国社会经济的发展。财务危机是导致其破产的重要因素，这肯定受外部环境的影响，但最根本的原因还是企业经营管理的不善。会计监督作为经营管理的一种重要手段，它有利于改善各企业的内部经营管理，提高企业的经济效益，进而促进企业的发展。因此中小企业要摆脱厄运的关键是要建立完善的内部会计监督机制。

　　　本文根据本国会计监督的实际情况并借鉴国外先进的经验，在描述内部会计监督相关理论的基础上，以宿迁市金吉食品有限公司为例，指出中小企业的内部会计监督存在的问题，并展开内外两方面的原因分析，最后提供完善中小企业的内部会计监督的对策，从而使中小企业改善经营管理，促进其在激烈的市场竞争中健康平稳的发展。

关键词 中小企业；内部会计监督；内部控制

Abstract:Small and medium-sized enterprises as the active factor in the market economy, has become the basic power of economic growth and coordinated operation. And it plays an important role in the development of the social economy. But the small and medium-sized enterprises can not escape the fate of "short life". In recent years, under the influence of the financial crisis, large numbers of small and medium enterprises closed down in our country. This situation is disadvantage to the development of our country’s economy. Although the financial crisis is the important factor that result to their bankruptcy, the bad management in enterprise is the most fundamental reason. Accounting supervision is an important means of business management. And it is helpful to improve the internal management of enterprises. It is also good for the improvement of the economic efficiency. Due to these advantages, the development of enterprises can be promoted. So the key to get rid of the bad fate is the establishment of internal accounting supervision mechanism.

　　　According to the actual situation of domestic accounting supervision and the advanced experience of other countries, this paper described the theory of the internal accounting supervision. On this basis, it points out the problems of internal accounting supervision in small and medium-sized enterprises with example of Suqian Jinji Food Co.,Ltd. In addition, this paper analyses the reasons of this problems by internal cause and external cause. At last, it provides some countermeasures to make small and medium-sized enterprises’ internal accounting supervision more perfect. By these countermeasures, the operating management will be better. So that the development of enterprises will be more healthier and steady in the fierce market competition.

Keywords  Small and Medium-Sized Enterprises  Internal Accounting Supervision  Internal Control 

目前，在社会主义市场经济环境下，中小企业的生存发展会面临着许多的困难，在市场竞争中处于弱势地位。伴随着我国经济不断加快融入世界经济的步伐，中小企业将会面临更加激烈的市场竞争。就现在中小企业自身的特点及出现的会计核算问题来说，完善中小企业的内部会计监督，显得十分迫切与重要。从理论上考虑，这一课题的研究有助于从思想行动上明确内部会计监督建设的必要性，通过内部会计监督理论并结合当前的研究成果，总结经验，夯实理论基础，进而更好的指导我国中小企业内部会计监督机制的科学化与规范化，为我国中小企业的发展尤其是内部会计监督方面积累丰富的经验。从实践意义考虑，此课题在研究过程中，以具体企业为基本案例进行说明，提出科学的可行的对策及实施的措施，对于指导我国中小企业建立完善的内部会计监督机制具有深刻的实践意义。