论文部分内容阅读
随着我国社会主义市场经济的不断发展,中小企业在繁荣我国经济、促进就业等方面发挥着越来越重要的影响和作用,但由于企业规模小、制度不完善以及认识不足等原因,我国中小企业在内部控制中面临着诸多问题。本文仅以中小企业在采购、销售两方面存在的内部控制问题进行了一些浅显的探讨和分析,希望可以给管理者提供一些有益的帮助,以提高我国中小企业的内部控制水平和质量。
As China’s socialist market economy continues to develop, SMEs play an increasingly important role in boosting China’s economy and promoting employment. However, due to the small-scale enterprises, imperfect systems and lack of understanding, SMEs in China are small and medium-sized Enterprises face many problems in internal control. This article only makes some simple discussions and analyzes on the internal control problems existing in the purchase and sales of SMEs, hoping to provide some useful help to managers in order to improve the internal control level and quality of SMEs in our country.