财务会计专业毕业论文.doc

摘  要
随着经济的日益发展，中小企业已经成为我国国民经济体系中的中流砥柱，我国中小企业在不断发展的同时也不断完善自身的内部控制。由于我国市场经济发展还不完善，中小企业的内部控制体系都比较薄弱，这其中尤为突出的表现就是企业家的管理能力不强、企业治理模式不完善、企业内部管理制度欠缺等，这些问题如果长期得不到解决，不但会影响民营企业的持续、健康发展，更会严重影响到国家经济秩序的稳定。中小企业需要依据自身特点，优化控制环境，明确控制目标，改善控制技术，并不断完善内部控制系统，提高内部控制能力与水平。

关键词：中小企业；内部控制；问题；对策
Abstract

With the daily development of economy, the small and medium-sized enterprises (SMEs) have become the mainstay of national economic system, our country’s Small and medium-sized enterprise which develops continuously, while also constantly improve own internal control. However, because the development of market economy in China is imperfect, the small and medium-sized enterprise internal control system is relatively weak, the outstandingly the performance of which is the weakness of entrepreneur's managed capacity, the faultiness of enterprise governs the pattern, the lack of internal management systems and so on. If these problems cannot be solved for a long time, which not only affect the continual and healthy development of private enterprises, even affect the stability of the state economy order seriously. Small and medium-sized enterprise needs to unify their own characteristics which optimize control of the environment, crystallize their control objectives, improve the control technology, and improve the internal control system constantly, in order to enhance the ability and level of internal control.

Keyword: SMEs; internal control; issue; strategy.
目  录

摘  要 I
ABSTRACT II
绪论 1
一、 内部控制制度的理论基础 1
1、内部控制的概念与作用 1
2、内部控制设计的一般原则和方法 2
二、 我国中小企业内部控制工作的现状与存在的问题 4
1、我国中小企业内部控制工作的现状 4
2、我国中小企业内部控制工作存在的问题 4
三、改善我国中小企业内部控制制度的措施建议 6
1、建立良好的控制环境，重视人的因素 6
2、明确权责利关系，建立责任追究制度 7
3、建立健全的资产安全完整维护体系 7
4、企业负责人必须高度重视内部控制制度并自觉接受监督检查 8
结论 8
参考文献 10
致  谢 11