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中小企业在我国的国民经济中占有重要的位置,随着经济全球化等的进程,越来越多的人开始自己的创业。而企业中内部控制制度是规范中小企业内部管理、提高我们经济效益的一个有力的保障。在国外,内部控制已经经历了长时间的发展,相关理论等具有较为完善的内部控制系统,并且其内部控制可以主导相关公司的发展,甚至主导着国际的发展方向。但是对于中国的企业来说,内部控制相关研究才刚刚开始。在我国近几年的发展中会计失真、经营不善导致企业失败的案例比比皆是。我国中小企业在自己成长的道路上急切需要加强企业的相关内部控制制度。通过建立内部控制体系,发现企业在经营过程中存在的一些问题,并且直接可以纠正,使得企业的结构更加优化。同时可以经过对相关问题的研究,提出相应的对策,优化企业环境,企业内部控住制度,促进中小企业成长具有重要的意义。
Small and medium-sized enterprises occupy an important position in the national economy of our country. With the progress of economic globalization, more and more people start their own businesses. The internal control system in enterprises is to regulate the internal management of SMEs, improve our economic efficiency of a powerful guarantee. In foreign countries, internal control has experienced a long period of development, and relevant theories have a relatively complete internal control system. Its internal control can dictate the development of related companies and even dominates the international development direction. But for Chinese companies, research on internal control has just begun. In our country in recent years the development of accounting distortion, business failure led to the failure of enterprises abound. On the way of growing up, SMEs in our country urgently need to strengthen the relevant internal control system of enterprises. Through the establishment of an internal control system, it is found that some problems existing in the course of operation of the enterprise can be directly corrected and the structure of the enterprise can be further optimized. At the same time, it is of great significance to study relevant issues, put forward corresponding countermeasures, optimize the business environment, control the internal control system and promote the growth of SMEs.