陈丽毕业论文定稿 (2).doc

单位会计 084 班学号08602420 江西农业大学南昌商学院本科毕业论文(会计专业) 浅谈中小企业内部控制存在问题及对策江西农业大学南昌商学院二O 一二年四月姓名陈丽专业会计指导教师杜丽论文独创性声明本人声明,所呈交的学位论文系在导师指导下独立完成的研究成果。文中合法应用他人的成果,均已做出明确标注或得到许可。论文内容未包含法律意义上已属于他人的任何形式的研究成果,也不包含本人已用于其他学位申请的论文或成果。本文如违反上述声明,愿意承担以下责任和后果: ; ; 3 .本文按照学校规定的方式,对因不当取得学位给学校造成的名誉损害,进行公开道歉; 。论文作者签名: 日期: 年月日江西农业大学南昌商学院摘要 I 摘要中小企业在我国经济建设中占重要地位,但在内部管理方面仍有许多不足,尤其是内部控制薄弱,使其对经营中的风险不能有效管理。在外部经济环境日趋复杂的今天,中小企业应该了解当前的企业内部控制规范,并结合自身特点和相关的内控理论,建立切实可行的内部控制制度体系,以提高企业适应外部环境和应对风险的能力。本文首先提出了我国中小企业的界定和内部控制的概述;其次本文分析了目前我国中小企业内部控制中存在的问题及其产生的原因,并从管理者内部控制意识、风险评估和风险、内部控制的监督、建立良好的企业文化氛围、强化内部审计的独立性等为解决中小企业内部控制问题提出了系列对策。【关键词】中小企业;内部控制;风险;对策江西农业大学南昌商学院 Abstract II Abstract Small and medium-sized enterprises (SMEs) are very important inour national economy. But there are many deficiencies in the corporate management, especially in the internal control. So the operating risks cannot be prevented effectively. Today, external economic environment has a very fast growing. In order to establish a highly- efficiency and feasible system of internal control which is suited to themselves, SMEs need to understand existing criterions and related theories .So that they can improve the ability to adapt the business environment and respond to external risks. This paper put forward the definition of small and medium-sized enterprises in China and an overview of internal control; Then this paper analyzes the present Chinese small and medium-sized enterprise internal control of the existing problems and the reasons of the managers, and internal control consciousness, risk assessment and risk, the internal control of supervision, establish a good enterprise culture atmosphere, strengthen internal audit independence, small and medium-sized enterprises internal control to solve the problem put forward countermeasures. 【 Key Words 】 Small and Medium-sized Enterprises ; Internal Control ; risk ; countermeasures 目录摘要..............................................................