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(參考版)
2025-04-21 07:43本頁面
【正文】 problems。 參 考 文 獻(xiàn)[1]中華人民共和國財政部,中國證券監(jiān)督管理委員會,[M].北京：中國財政經(jīng)濟(jì)出版社,2008.[2][J].價值工程,2010,(29).[3][J].中小企業(yè)管理與科技,2011,(19）.[4][J].會計之友,2008,(13).[5][J].中國農(nóng)業(yè)會計,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,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。企業(yè)可以考慮建立專門的風(fēng)險管理職能，也可以有效地利用內(nèi)部審計部門的工作完成重大風(fēng)險的管理職能。對于風(fēng)險的減輕，企業(yè)要加強事前控制．對影響目標(biāo)實現(xiàn)的各項政策與工作程序進(jìn)行調(diào)整[12]。對于這些內(nèi)部變化所導(dǎo)致的風(fēng)險因素．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)險防范措施并考慮對現(xiàn)行內(nèi)部控制措施進(jìn)行更新。對于風(fēng)險的識別，企業(yè)應(yīng)該對內(nèi)分析自身的優(yōu)勢與劣勢，對外分析外界的機(jī)會和威脅，考慮自己的生存機(jī)遇。而中小企業(yè)相對于大型企業(yè)，需要面對更多的風(fēng)險，其風(fēng)險管理也是亟待加強的，對風(fēng)險的分析評估構(gòu)成了風(fēng)險管理決策的基礎(chǔ)。中小企業(yè)產(chǎn)品單一，資金不雄厚，抵抗風(fēng)險的能力較差，企業(yè)管理者風(fēng)險意識普遍淡薄，生產(chǎn)經(jīng)營的許多方面都會受到來自企業(yè)內(nèi)外多因素的影響，因此，要強化風(fēng)險意識，通過風(fēng)險預(yù)警、風(fēng)險識別、風(fēng)險評估等措施，對財務(wù)風(fēng)險和經(jīng)營風(fēng)險進(jìn)行防范和控制。在一般情況下處理每項經(jīng)濟(jì)業(yè)務(wù)全過程或者在全過程的某幾個重要環(huán)節(jié)都規(guī)定要兩個或者兩個以上部門、
公司管理相關(guān)推薦
鄂ICP備17016276號-1