中小企业内部控制制度研究-以某经贸有限公司为例(论文10000字)
[摘要] 中小企业是中国数量最多、最具创新活力的企业群体，在促进经济增长，创建和谐社会，特别是在吸纳就业、增加税收等方面都充分发挥作用。相关数据显示，我国98%为中小企业。当然这些中小企业在实际的发展中也充分发挥作用，比如创造了80%的就业岗位，创造我国60%的GDP等，这些均充分说明在国民经济发展中，众多中小企业的重要性，是国民经济发展中不可忽视的一部分。然而，中小企业的发展现状却令人担忧。据统计，中小企业的平均生存年限只有不到4年。市场“优胜劣汰”的规律以及不尚不规范的市场经济中，很多中小企业最终难逃倒闭之厄运。归根结底,重要原因是因为内部控制缺失与低效。本文通过对延边卫峰经贸有限公司的案例，深入分析该公司的内部控制状况从中发现内部控制混乱最根本的原因是由于企业追求利益但又不关注可持续的长久利益所致。针对上述纵多问题，首先应该改变管理层固有的观念，经营模式，使他们接受新的管理理念，特别从意识上认识到内部控制的重要性，同时制定相关规章制度。本文以延边卫峰经贸有限公司内部控制的现状，进一步认识内部控制的重大价值，提高内部控制的意识，从而可以有效的改善企业经营管理低效和不规范运作的现状。
[关键词] 中小企业 内部控制 控制环境
Research on internal control system of small and medium sized enterprises——Take Yanbian Wei Feng Co., Ltd as an example
[Abstract] Is the largest number of small and medium-sized enterprises Chinese, creative enterprise groups, in promoting economic growth, promote innovation, increase tax revenue, employment, has an irreplaceable role in improving people's livelihood. According to a report on the development situation of small and medium-sized enterprises in 2015 data show that the total number of enterprises in our country, small and medium-sized enterprises accounted for more than more than 98% of China's GDP contribution to more than 60%, with 80% of urban jobs, occupies an important position in the national economy. However, the current situation of the development of small and medium-sized enterprises is worrying. According to statistics, the small and medium-sized enterprise survival average age less than 4 years. Because of China's small and medium enterprise growing up in the nonstandard market economy, in the fierce competition in the market survival increasingly difficult, many small and medium-sized enterprises are weeded out. After all, an important reason is because the lack of internal control and the inefficient. This article through to the Yanbian economic and Trade Co., Ltd. Wei peak case, in-depth analysis of the company's internal control from the internal control found in the most fundamental cause of confusion is due to pursue business interests but not focus on sustainable long-term interests. In order to solve these problems, should change the management mode and the management of the pursuit of interests inherent in the concept. Guidance with the relevant regulations. The status of internal controls of Yanbian WeiFeng Trade Co. Ltd., further understanding the great value of the internal control, to enhance the awareness of internal control, which can improve the enterprise management efficiency effectively and regulate the operation of the status quo.
[Keywords] Small and medium-sized enterprises internal controls controlled environment
目 录
一、中小企业与内部控制的概述 1
（一）中小企业的概述 1
1．中小企业的定义 1
2.中小企业的重要性 1
(二)内部控制的概述 2
1.内部控制的定义 2
2.内部控制的重要性 2
二、延边卫峰经贸有限公司内部控制情况 3
（一）延边卫峰经贸有限公司背景简介 3
（二）延边卫峰经贸有限公司内部控制现状 3
三、延边卫峰经贸有限公司内部控制存在的问题 3
（一）内部环境基础薄弱 3
1．内部控制意识淡薄 3
2.岗位职责不明确 4
（二）内部控制约束弱化 5
1.没有良好的实物资产控制制度 5
2.职责划分模糊 5
3.预算制度不合理 5
（三）风险管理存在问题 6
（四）缺乏企业文化 7
四、延边卫峰经贸有限公司内部控制改进建议 7
（一）建立良好的内部控制环境 8
1.提高内部控制认识 8
2.建立不相容职务岗位分离制度 8
（二）强化内部控制约束力 8
1.建立实物盘点制度 8
2.明确职责划分 9
3.制定全面预算 9
（三）积极完善风险管理 9
（四）树立良好的企业文化 10
谢 辞 11
参考文献 12
|
