【正文】 管理上建立規(guī)范的操作程序，堵住漏洞，維護安全。中小企業(yè)特別要注意對庫存現(xiàn)金的控制：核定庫存現(xiàn)金限額、不得坐支現(xiàn)金、做到日清日結、嚴防白條抵庫。要為員工建立一個管理完善，控制有效，相互激勵、相互制約、相互競爭的工作環(huán)境；建立一個有效的令行禁止的管理系統(tǒng)；培養(yǎng)一批對工作認真負責、勤奮、正直、忠誠的員工，不斷加強員工的后續(xù)教育，對關鍵崗位定期輪崗、換崗，對不相容職務嚴格分離，堵塞漏洞，消除隱患，防止并及時發(fā)現(xiàn)管理欠缺及舞弊行為，以保護單位資產(chǎn)的安全、完整。有的集體審批機制不嚴謹，缺乏相應的民主程序。一些企業(yè)領導家長式作風日盛，有的獨斷專行，有的自己花錢，自己簽字，自己報銷。有的重要或關鍵崗位人員與高管有近親關系，不敢或不愿抵制高管的霸道或錯誤行為。在經(jīng)營權和所有權尚未完全分離的情況下，中小企業(yè)內(nèi)控機構的建立健全還有待時日。加上一些中小企業(yè)領導本人對會計法規(guī)、會計制度及會計準則均一竅不通，業(yè)務處理上獨斷專行，主觀意識強、法律意識淡薄，客觀上給企業(yè)內(nèi)部控制制度的建立和完善起到了羈絆作用，內(nèi)部控制制度的不健全，必然會在財會部門中形成漏洞，一些思想覺悟不高的人員勢必會利用這些漏洞，擠占、挪用甚至貪污企業(yè)的資產(chǎn)，使本來在資金方面就捉襟見肘的中小企業(yè)在資金面上更加緊張。內(nèi)部環(huán)境是企業(yè)實施內(nèi)部控制的基礎，一般包括治理結構、機構設置及權責分配、內(nèi)部審計、人力資源政策、企業(yè)文化等。大家加油啊第二篇：中小企業(yè)內(nèi)部控制研究中小企業(yè)內(nèi)部控制研究內(nèi)部控制制度的重要性：內(nèi)部控制制度是現(xiàn)代管理的一個重要組成部分，是單位內(nèi)部各種形式控制的總稱。 我國中小企業(yè)內(nèi)部控制現(xiàn)狀的成因分析 內(nèi)部控制觀念落后我國企業(yè)的內(nèi)部控制制度是在計劃經(jīng)濟體制下建立和發(fā)展起來的，許多企業(yè)對內(nèi)部控制的認識還停留在內(nèi)部牽制階段，還有許多人認為內(nèi)部控制就是內(nèi)部監(jiān)督，就是一堆手冊、文件和制度，企業(yè)大多把內(nèi)部成本控制、內(nèi)部資產(chǎn)安全控制等視為內(nèi)部控制．有的企業(yè)甚至對內(nèi)部控制的認識還停留在感性階段。even someEngage in internal control that is of no confidence against their own people, easy to create internal addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be Current Situation of SMEs in China Causes of Internal Control Internal control concepts behindInternal control system of Chinese enterprises in the planned economic system established and developed, and many panies understanding of internal control 安徽工業(yè)大學畢業(yè)設計外文翻譯within the constraints also remain in the stage, many people believe that internal control is the internal supervision, is a pile of manuals, documents and system, enterprises are the internal cost control, internal assets, as internal control and security enterprises even the understanding of internal controls remain in the perceptual the further development of socialist market economy, the original contents of the internal control system and method can not meet the development requirements of the new A lack of proper evaluation of internal control mechanismsOver the years, the performance of the enterprise managers to profit as the main basis for prehensive survey of its internal on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not the Commission recently asked on a small number of the enterprises, the National Audit Office also as an element of the test, but only general requirements, there is no rigorous evaluation system and control mechanism, binding is not weak external oversightAlthough China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring was not main reason, first, the various oversight functions cross, different standards, bined with decentralized management, lack of munication, not formed Youxiao of force。second is whether a pany39。to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes.(C)improve the external environment for enterprise development, improve the internal control the external environment for SME Development of the poor, the main energyconsuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the followup entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the functions of government departments to improve the SME Development of the 安徽工業(yè)大學畢業(yè)設計外文翻譯external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control.(D)establish an effective monitoring mechanism to ensure the effective implementation of the internal control ensure effective internal control system was implemented, and performs well, it must be should set up internal audit body or an internal control selfassessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the , these monitoring systems on the private monitoring results are not satisfactory for SMEs, China39。s practice is not standardized environment and unfair business petition, and poor supervision of Certified Public Accountants, the “economic police” role and not 對我國企業(yè)內(nèi)部控制現(xiàn)狀的思考談奕時代經(jīng)貿(mào)(學術版).2008,6(8)我國中小企業(yè)內(nèi)部控制現(xiàn)狀的成因 我國企業(yè)內(nèi)部控制的現(xiàn)狀由于我國進入市場經(jīng)濟的時間較短，對內(nèi)部控制認識不到位，對于內(nèi)部控制的完整性、合理性及有效性更是缺乏一個公認的標準體系。內(nèi)部控制狀況對企業(yè)內(nèi)外利害關系方也沒有立竿見影的利益影響，各方對此關注不夠。中小企業(yè)是社會經(jīng)濟體系中的重要組成部分?？刂苹顒邮瞧髽I(yè)根據(jù)風險評估結果，采用相應的控制措施，將風險控制在可承受度之內(nèi)。該要素是內(nèi)部控制框架的基礎所在，涵蓋治理結構、機構設置及權責分配、內(nèi)部審計、人力資源政策、企業(yè)文化、誠信與道德觀等。我國許多中小企業(yè)建立的財務管理系統(tǒng)，由于機構設置、管理人員素質、財務管理規(guī)章制度等方面存在諸多問題，導致企業(yè)財務管理系統(tǒng)缺乏對外部環(huán)境變化的適應能力應變能力，由此產(chǎn)生了中小企業(yè)的投資風險。組織機構的不完善，使內(nèi)控體系根本無法建立起來。這個要素從某種程度上可以看作是內(nèi)部控制的神經(jīng)系統(tǒng)，它要求企業(yè)及時、準確地搜集、傳遞與內(nèi)部控制相關的信息，確保信息在企業(yè)與內(nèi)部、企業(yè)與外部之間進行有效溝通。5．內(nèi)部監(jiān)督。另外，內(nèi)部審計機構職能的發(fā)揮從很大程度上取決于企業(yè)最高層的主觀意愿。企業(yè)要規(guī)范崗位責任，不要搞家族式管理，用人不搞認人唯親。企業(yè)應對賒銷客戶的信用進行等級評定，定期核定應收賬款，制定相應的應收賬款催收制度，即根據(jù)應收賬款的賬齡做賬齡分析，并根據(jù)合同等建立一系列的與工資獎金掛鉤的催款措施，盡快縮短收回賬款的時間，防止發(fā)生壞賬。建立內(nèi)部控制制度，監(jiān)督制度及考核制度有了領導的重視，有了員工的誠信，就有了內(nèi)部控制的良好環(huán)境，但內(nèi)部控制必須有個完善的組織機構，完整的控制制度。有了考核責任人，責任人如何評價內(nèi)控效果得有個標準，這個標準是企業(yè)管理的手段和基礎，也是有效落實責任、有效實施會計控制的必要條件。管理部門要有提供管理信息的溝通能力，制度如何執(zhí)行，是否執(zhí)行了，執(zhí)行的效果如何要有人去考核，所以管理層還要明確考核責任人，制定切實可行的考核措施，授予考核人員獎罰權。完善和加強中小企業(yè)的內(nèi)部控制制度具有與大企業(yè)同等重要的意義。關鍵詞：中小企業(yè)內(nèi)