【正文】 的發(fā)展，經(jīng)濟(jì)全球化的形成，企業(yè)將面臨更激烈的市場競爭環(huán)境，影響每個企業(yè)的生存和發(fā)展。第五篇：中小企業(yè)內(nèi)部控制安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯Private Enterprises of the intenal control issuesPulin ChangEconomic ,(5)Third, the promotion of private SMEs in the internal control system strategy(A)change management and business owners the concept of majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control。s attitude and risk control methods, transform their attitudes on internal control, internal control Jiang Hua Yi Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote the business management of Kexue process and sustainable development, in order to effectively establish and implement internal control.(B)improve the quality of enterprise internal control system recent years, 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯the ideological education of the private SME accountants, business training delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control there are some panies internal control system, internal control system is not prehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all of effective intersectoral coordination and restraint, often resulted in disjointed control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational internal controls to the premise, the key is the internal control system as the main body of the manager and staff.“Man” is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to selfrestraint。 Trade(Academic Edition).2008,6(8)Current Situation of SMEs in China causes of internal control Chinese SMEs do not know of internal controls in placeThe status of internal control in China as China39。s private enterprises accounting standard system is not report, the emphasis on technical errors and not pay attention to the authenticity of the report, submitted false information, lack of accountability and of government supervision and government departments of information are independent, objective accounting practices of private enterprise free oversight of private enterprises is the absence of other social supervision of supervision mainly to accounting firms accounting for the main intermediary the current audit of the business munity not involved in private enterprise, the law has not clearly defined annual accounting statements of private enterprises must be audited by certified public accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluctant to engage in private corporate by strengthening external oversight, external oversight of the corporate pressure, and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal (V)improve corporate governance mechanisms, clear management control by the authorities as to achieve management objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are control framework and corporate governance mechanisms of the internal management control system and system part of private SMEs in China are individual, private sector, while investors in enterprises that operators of centralized leadership is serious and management a high degree of unified management model management of private SMEs lack the internal some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization and cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯民營中小企業(yè)內(nèi)部控制問題研究蒲林昌 ,(5)三、促進(jìn)民營中小企業(yè)建立內(nèi)控制度的策略(一)，受中國傳統(tǒng)文化的影響，企業(yè)主篤信以誠待人，江湖義氣滲透到企業(yè)管理的諸多環(huán)節(jié)，認(rèn)為加強(qiáng)內(nèi)部控制，會影響組織內(nèi)部成員的不信任感，而不是由內(nèi)部財務(wù)管理管出來的；認(rèn)為市場才是最重要的，主要取決于兩點：一是財務(wù)信息是否決定著企業(yè)的決策；，轉(zhuǎn)變其對內(nèi)部控制的態(tài)度，強(qiáng)化內(nèi)部控制意識，提高內(nèi)部控制理念，將控制制度融人企業(yè)管理之中，才能促進(jìn)企業(yè)管理的科學(xué)化進(jìn)程和持續(xù)發(fā)展，從而有效建立和實施內(nèi)部控制.(二)，民營中小企業(yè)財會人員的思想教育、業(yè)務(wù)培訓(xùn)滯后，一些不具備從業(yè)資格的家庭成員、親戚朋友被安排在財會工作崗位，但內(nèi)部控制制度不全面，沒有覆蓋所有的部門和人員，在業(yè)務(wù)運(yùn)作過程中形成的相互影響、相互制約的一種動態(tài)機(jī)制，是具有控制功能的各種方式、措施及程序的總稱，它絕不等同于規(guī)章制度，也不等同于內(nèi)部管理，其關(guān)鍵是作為內(nèi)控制度主體的經(jīng)理和員工.“人”是內(nèi)部控制行為的主體，企業(yè)內(nèi)部 5 安徽工業(yè)大學(xué)畢業(yè)設(shè)計外文翻譯控制失效，經(jīng)營風(fēng)險、會計風(fēng)險的產(chǎn)生，應(yīng)對會計人員進(jìn)行職業(yè)道德教育，增強(qiáng)會計人員自我約束能力；加強(qiáng)對會計人員的業(yè)務(wù)培訓(xùn)，以提高工作能力，減少會計業(yè)務(wù)處理的技術(shù)差錯.(三)改善企業(yè)發(fā)展的外部環(huán)境，企業(yè)負(fù)責(zé)人主要精力耗費在企業(yè)之外，搞社會關(guān)系、拓展企業(yè)外部生存空間，抓市場、跑資金，這樣，改善民營中小企業(yè)發(fā)展的外部環(huán)境，降低其創(chuàng)業(yè)和發(fā)展成本，努力增加內(nèi)部控制的效益.(四)建立有效的監(jiān)督機(jī)制，且執(zhí)行效果良好，加強(qiáng)對本企業(yè)內(nèi)部控制的