中小企业内部控制关键问题的探讨.doc

摘要:内部控制的根本目的在于加强企业管理、合理分权；保证会计资料的真实合法、保护企业财产的安全完整。从当前实际看,许多中小企业的内部控制问题非常突出,进而影响了中小企业的经济效益,阻碍了中小企业的发展。因此，对当前中小企业存在的一些问题进行探讨就显得非常必要。

　　　本文从内部控制的内涵出发，对中小企业内部控制的几个关键问题进行了探讨，并对目前中小企业内部控制存在的问题，进一步提出建议和措施。

关键词：内部控制,控制环境,控制目标

Abstract:With the development of economy, small and medium-sized enterprises in China's national economy plays a more and more important role, and internal control system is to show the enterprise in order to ensure the effective business activities, to protect the safety and complete enterprise assets, prevent, found and correct the mistakes and fraud, and ensure that the accounting information authenticity, legality and complete and to develop and implement the policies and procedures. The basic purpose of internal control is to strengthen the enterprise management, reasonable decentralization; Ensure that the accounting information is true legal, protection enterprise property safety integrity. From the actual look, many small and medium-sized enterprise internal control problem is very outstanding, affecting the small and medium enterprise economic benefits, hindered the development of small and medium-sized enterprises. Therefore, the small and medium-sized enterprises to some existing problems are discussed is very necessary. 

　　　This article from the connotation of the internal control of small and medium-sized enterprise internal control of some of the key problem was discussed, and the small and medium-sized enterprises at present internal control problems, puts forward the Suggestions and measures. 

Key words : the internal control ,control the environment ,control goals

　　　随着当今经济的发展，中小企业在我国国民经济中起着越来越重要的作用，而内部控制制度是指企业为了保证业务活动的有效进行，保护企业资产的安全和完整，防止、发现以及纠正错误和舞弊，保证会计资料的真实、合法和完整而制定和实施的政策与程序。

　　　企业是现代化社会中最重要的经济组织，没有一个完善，科学的内部控制制度，其经济活动就不能取得预期效果。大量的管理实践证明：得控则强，失控则乱，无控则乱。因而内部控制成为衡量现代企业管理水平的重要标志。企业应从实际出发，按照企业管理系统要求，实事求是地建立自我调整，检查和制约的内部控制体系，并形成一个健全完整、运行灵活的内部控制网络系统。这既是企业组织管理的客观要求，也是企业生产经营顺利运行的根本保障一起成为市场竞争主体的重要保证。