中小企业内部控制问题及其对策研究

摘要

中小企业是我国经济建设的主力军，中小企业的会计内部控制水平直接影响着中小企业自身的经济效益，最终也会影响到我国经济发展水平。会计内部控制是现代企业管理的核心，不断完善自身的企业会计内部控制制度是我国中小企业未来发展的必然选择。本文重点分析和总结企业会计内部控制存在的问题，并提出建立会计内部控制制度的有效对策。 关键字：中小企业 会计 内部控制 问题 对策

Abstract

Small and medium-sized enterprises are the main force of China's economic construction, the internal accounting control of small and medium-sized enterprises directly affects the level of small and medium-sized enterprises economic benefit, it will eventually affect China's economic development level. Internal accounting control is the core of modern enterprise management, and constantly improve the enterprise internal accounting control system of SMEs in China is an inevitable choice for the future development of the. This paper focuses on the analysis and summarize the problems of internal control in enterprise accounting, and put forward effective countermeasures to establish the accounting internal control system.

Keywords: Problems and Countermeasures of internal accounting control of the enterprise

中小企业内部控制问题及其对策研究