中小企業(yè)內(nèi)部控制制度存在的問題及對策研究畢業(yè)論文-資料下載頁
2025-04-18 07:43本頁面
【正文】 分析外界的機(jī)會和威脅，考慮自己的生存機(jī)遇。 即是說企業(yè)不僅應(yīng)當(dāng)對外部環(huán)境的變化(如法律法規(guī)、競爭情況、新技術(shù)、行業(yè)趨勢等)進(jìn)行監(jiān)控和應(yīng)對，還必須關(guān)注企業(yè)內(nèi)部的重大情況變化，例如關(guān)鍵崗位員工的變動(dòng)、使用新的信息系統(tǒng)、公司經(jīng)營規(guī)模迅速增長、公司經(jīng)營模式發(fā)生變化等。對于這些內(nèi)部變化所導(dǎo)致的風(fēng)險(xiǎn)因素．必須能夠準(zhǔn)確的掌握和詳細(xì)的評估，在此基礎(chǔ)上有預(yù)見性地制定高風(fēng)險(xiǎn)防范措施并考慮對現(xiàn)行內(nèi)部控制措施進(jìn)行更新。方能確保內(nèi)部控制設(shè)計(jì)始終符合企業(yè)的具體目標(biāo)和風(fēng)險(xiǎn)承受能力。對于風(fēng)險(xiǎn)的減輕，企業(yè)要加強(qiáng)事前控制．對影響目標(biāo)實(shí)現(xiàn)的各項(xiàng)政策與工作程序進(jìn)行調(diào)整[12]。同時(shí)，通過分析自身經(jīng)營環(huán)境的特點(diǎn)和可利用資源情況，建立適合自身的風(fēng)險(xiǎn)管理機(jī)制。企業(yè)可以考慮建立專門的風(fēng)險(xiǎn)管理職能，也可以有效地利用內(nèi)部審計(jì)部門的工作完成重大風(fēng)險(xiǎn)的管理職能。還要不時(shí)調(diào)整內(nèi)控．以便恰當(dāng)?shù)靥幚砣魏涡碌幕蜻^去不加控制的風(fēng)險(xiǎn)。 參 考 文 獻(xiàn)[1]中華人民共和國財(cái)政部,中國證券監(jiān)督管理委員會,[M].北京：中國財(cái)政經(jīng)濟(jì)出版社,2008.[2][J].價(jià)值工程,2010,(29).[3][J].中小企業(yè)管理與科技,2011,(19）.[4][J].會計(jì)之友,2008,(13).[5][J].中國農(nóng)業(yè)會計(jì),2009,(6).[6][J].生產(chǎn)力研究,2009,(22).[7][J].中國鄉(xiāng)鎮(zhèn)企業(yè)會計(jì),2008,(11).[8][J].現(xiàn)代商業(yè),2010,(20).[9][J].科學(xué)咨詢,2007,(11).[10][J].集團(tuán)經(jīng)濟(jì)研究,2007,(12).[11][J].金融經(jīng)濟(jì),2010,(5).[12][J].中國市場,2011,(28).Problems and Countermeasures Exist in Internal Control of Small＆medium Sizedenterprises Huang XinxinAbstract: With the rapid development of economy, private enterprises is rising and developing continuously, and Small＆medium sizedenterprises have bee an important part in national economy. Small＆medium sizedenterprises in employment, providing state tax absorption, promoting economic growth, has made tremendous contributions. However, in the process of development, there are some weak economic benefits and the poor management in Small＆medium sizedenterprises. The main reason is that they have not established and perfect the internal control system. So the economic development is severely restricted. Therefore, the important way to promote the healthy development and good circulation is to strengthen the internal control system of the Small＆medium sizedenterprises . This paper briefly describes the way for Small＆medium sizedenterprises to strengthen internal control, and analyses the present situation of the Small＆medium sizedenterprises internal control. In the light of the problems, I put forward some Suggestions. To make sure they can under the circumstances of the rapid economic development of our country thrive.Key words: small and medium enterprises。 internal control。 problems。 measures第11頁（共11頁）
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