【導(dǎo)讀】課題意義了解內(nèi)部會(huì)計(jì)控制有關(guān)的概念及作用，分析我國中小企業(yè)內(nèi)部會(huì)計(jì)控制的現(xiàn)狀及原因，研究并提出有效解決中小企業(yè)內(nèi)部會(huì)計(jì)控制問題的方法和對策。學(xué)生在校查閱資料，做好選題準(zhǔn)備；畢業(yè)實(shí)習(xí)；與指導(dǎo)教師協(xié)商確定論文題目；實(shí)習(xí)完畢，準(zhǔn)時(shí)返校；向指導(dǎo)教師提交開題報(bào)告；“內(nèi)部牽制”“內(nèi)部控制制度”“內(nèi)部控制結(jié)構(gòu)”“內(nèi)部控制整體框架”四個(gè)階段的發(fā)展，和制度都不完善，因而企業(yè)內(nèi)部會(huì)計(jì)控制存在較多問題亟待解決。3．通過互聯(lián)網(wǎng)進(jìn)行資料搜索、查找。4．查閱相關(guān)雜志、期刊等資料。能體現(xiàn)本專業(yè)培養(yǎng)目標(biāo)，使學(xué)生得到較全面訓(xùn)練。大小、難度適中，學(xué)生工作量飽滿，經(jīng)努力能完成。題目與生產(chǎn)、科研等實(shí)際問題結(jié)合緊密。文字通順，用語正確，基本無錯(cuò)別字和病句，圖表清楚，書寫格式符合規(guī)范。的結(jié)論有可驗(yàn)性。隨著中國經(jīng)濟(jì)的飛。小企業(yè)的經(jīng)濟(jì)效益，阻礙了中小企業(yè)的發(fā)展壯大，甚至影響其生存。文章通過對中國中小。健康的發(fā)展,為國民經(jīng)濟(jì)做出貢獻(xiàn)。

　　

【正文】 企業(yè)的內(nèi)部會(huì)計(jì)控制 [J]. 現(xiàn)代商貿(mào)工業(yè) ,2020,(23):194 [2] 宗建平 .淺談企業(yè)內(nèi)部會(huì)計(jì)控制的創(chuàng)新與發(fā)展 [J].山西財(cái)經(jīng)大學(xué)學(xué)報(bào)， 2020，（ 1）： 166 [3] 曾玲 .我國中小企業(yè)內(nèi)部會(huì)計(jì)控制的相關(guān)問題分析 [J].會(huì)計(jì)之友， 2020，（ 7）： 38 [4] 陳雪峰 .我國中小企業(yè)內(nèi)部會(huì)計(jì)控制問題分析和策略 [J].內(nèi)蒙古科技與經(jīng)濟(jì)， 2020，（ 255）： 44 [5] 王建軍，王維虎 .中國中小企業(yè)內(nèi)部控制問題研究 [J].經(jīng)濟(jì)研究導(dǎo)刊 ， 2020，（ 144）： 102 [6] 劉艷 .中小企業(yè)內(nèi)部會(huì)計(jì)控制問題與對策 [J].企業(yè)研究 ， 2020，（ 392）： 93 [7] 宋鈺 .我國中小企業(yè)內(nèi)部會(huì)計(jì)控制存在的問題及對策 [J].內(nèi)蒙古農(nóng)業(yè)科技 ， 2020， （ 5）： 121 [8] 任博 .中小企業(yè)內(nèi)部會(huì)計(jì)控制對策 [J]. 內(nèi)蒙古財(cái)經(jīng)學(xué)院學(xué)報(bào) (綜合版 )， 2020，（ 5）： 128 [9] 張榮 海 .中小企業(yè)內(nèi)部會(huì)計(jì)控制研究 [J].財(cái)會(huì)研究， 2020，（ 20）： 69 [10] 劉慧 .淺析中小企業(yè)內(nèi)部會(huì)計(jì)控制的相關(guān)問題 [J]. 中外企業(yè)家 ， 2020，（ 339）： 205 [11] 吳明 .談中小企業(yè)內(nèi)部會(huì)計(jì)控制的問題及對策 [J]. 現(xiàn)代營銷 (學(xué)苑版 )， 2020，（ 2）： 45 [12] 唐雪梅 .中小企業(yè)內(nèi)部會(huì)計(jì)控制問題思考 [J].財(cái)會(huì)通訊， 2020，（ 10）： 102 [13] 劉鑫 . 我國經(jīng)濟(jì)發(fā)展與中小企業(yè)的作用 [J]. 企業(yè)研究 ， 2020，（ 394）： 187 [14]Aldridge R amp。 Colbert J. Research on the Small amp。 Middle Enterprises39。 Internal Accounting Control [J]. Managerial Auditing Journal, 2020, (7): 21 [15] Allan G. On the Countermeasures of Small and Medium Size Enterprises Internal Accounting Control [J]. Electronic Journal of Business Research Methods, 2020, (6):176 天津工業(yè)大學(xué) 2020 屆本科生畢業(yè)設(shè)計(jì)（論文） 18 附 錄 MEASURES TO ENHANCE SMALL amp。 MIDDLE ENTERPRISES39。 INTERNAL ACCOUNTING CONTROL From above analysis, enhancing small amp。 middle enterprises needs establishing and pleting the corporate governance and effective rewards and punishment mechanism and organizational culture. Establishing the effective corporate governance structure The first thing we need to do is to set a reasonable organizational structure. We should make the relationship sure between the management functions and the financial reports and divide the responsibility purview between the organizations. The internal organizations and management departments include the general stockholders39。 meeting, the board of directors, the management and the board of supervisors. The governance responsibilities, positions of the stakeholders and the center position of the board of directors should be made clearly. The board of directors is at the center of the corporation39。s management according to the stipulation of the corporation act. So the board of directors is responsible for the effectively implementation of the internal accounting system. At the same time, the function of the board of supervisors should be emphasized. Enhancing the construction of the board of supervisors can not only consummate the trianglebalance relationship of the governance structure, but also ensure the following and the execution of the internal accounting control system. The authorization of different departments should be clear and definite. The position is set according to the needs. The position39。s responsibility matches with the authorization. If the managements set the clearly methods of authorization and distributing responsibilities, the organizational control conscience would be increased greatly. Constructing the effective rewards and punishment mechanism Without the check and evaluate or penalty and fines, the internal accounting control system would not be generalized and carried out. Scientific and reasonable reward and punishment mechanism can provide necessary incentives and constraints to the relative person responsible. It will drive them to improve their control. At first, the pay standards of the different positions should be set according to the plexity of the position and the professional knowledge required by the position. Then, the reward standards to the accountant would be set according to the accounting control basic job39。s level and riskprevention ability. At last, the punishment standards are set according to the accounting errors and their reasons. The management can 天津工業(yè)大學(xué) 2020 屆本科生畢業(yè)設(shè)計(jì)（論文） 19 evaluate the implementation of internal accounting control through it. The evaluating results can be connected with the accountant39。s ine to guarantee the internal accounting system39。s carrying out. At the same time, those who violate the law and discipline should be severely punished to increase the cost of the ineffective internal accounting control. Completing the organizational culture Regular enterprises39。 organizational culture does well to the sound internal accounting control environment. As a spiritual support, organizational culture not only can interpret the enterprises39。 internal operating situation but also point out the first problem need to solve for the employee. So the management of small amp。 middle enterprises should pay attention to the cultivation and optimization of the organization culture. The enterprises39。 organizational culture refers to the operating idea and working style including the valuable opinion, code of conduct, moral regulation, culture tradition, human surroundings etc. So the organizational culture cast a long shadow to the development of the enterprises. The wholesome organizational culture adapted to the enterprises especially emphasizing internal accounting control can teach the employee selfdiscipline, put right their value opinion, regular their behavior and solve the contradiction between the individual aim and the organizational aim to achieve the consensus. Through the esteemed and actively atmosphere, the organizational culture can make the largest value. So the organizational culture has the indispensable role in the internal accounting control from the perspective whether the employee or the management. 天津工業(yè)大學(xué) 2020 屆本科生畢業(yè)設(shè)計(jì)（論文） 20 加強(qiáng)中小企業(yè)內(nèi)部會(huì)計(jì)控制的措施 根據(jù)以上 分析 ,增強(qiáng)中小企業(yè)內(nèi)部會(huì)計(jì)控制需要建立并完善 公司治理 結(jié)構(gòu) 和有效獎(jiǎng)懲機(jī)制和組織文化。 建立有效的公司治理 結(jié)構(gòu) 我們需要做的第一件事是設(shè)置合理的組織結(jié)構(gòu)。我們應(yīng)該 明確 管理職能和財(cái)務(wù)報(bào)告 之間的關(guān)系并區(qū)分 組織之間的責(zé)任范圍。內(nèi)部組織和管理部門，包括一般股東大會(huì)，董事會(huì)，管理層和監(jiān)事會(huì)。治理責(zé)任 、 利益相關(guān)者的立場和董事會(huì)的中心地位 應(yīng)當(dāng)明確 。根據(jù)公司法的規(guī)定，董事會(huì)是公司的管理中心。因此，對董事會(huì)負(fù)責(zé)內(nèi)部會(huì)計(jì)制度的有效實(shí)施。同時(shí)，監(jiān)事會(huì)的作用應(yīng)引起重視。加強(qiáng)監(jiān)事會(huì)建設(shè)，不僅 能 完善治理結(jié)構(gòu)的三角平衡關(guān)系，而且還 能 確 保內(nèi)部會(huì)計(jì)控制制度的執(zhí)行。應(yīng)該明確各部門的授權(quán)。根據(jù)需要設(shè)置的位置。該職位的責(zé)任與授權(quán)相匹配。如果管理 層 設(shè)定明確的